Versione finale del paper del Comitato di Basilea sul fair value accounting

Potete scaricare dal sito bis.org il paper sul fair value accounting di cui circolava la versione di consultazione dallo scorso novembre. Cito dall'abstract:

The paper provides guidance to banks and banking supervisors to strengthen valuation processes for financial instruments. The principles promote strong governance processes around valuations; the use of reliable inputs and diverse information sources; the articulation and communication of valuation uncertainty to internal and external stakeholders; the allocation of sufficient banking and supervisory resources to the valuation process; independent verification and validation processes; consistency in valuation practices for risk management and reporting purposes, where possible; and strong supervisory oversight around bank valuation practices.

Luca