Segundo a Reuters News (Fair value accounting should not be replaced-US panel, Rachelle Younglai), a regra contábil do valor justo, considerada por alguns como responsável pela crise financeira, pode não ser substituída. Participantes de um encontro na sexta-feira sugeriram que os bancos revelem mais informações sobre como eles avaliaram seus ativos.
Apesar do encontro sugerir a preservação do valor justo, existiu um certo consenso de modificar as atuais regras:
"Maybe more information is needed in the valuation process... so users can assess whether it's a good number or not," said Wayne Landsman, professor of accounting at the Kenan-Flagler Business School, the University of North Carolina. Landsman suggested more details on where the "numbers come from."
Donald Nicolaisen, the SEC's former chief accountant, said "You do need enough information in the market place so the market can absorb, digest and compare" companies.
Nicolaisen, who serves on a number of boards including Morgan Stanley, said there are ways to encourage disclosures. "They don't have to go in the footnotes, they don't have to go in elaborate write-ups, they can appear on websites," he said.
Dane Mott, a senior equity analyst at JP Morgan covering U.S. accounting and valuation, said additional details should be included in regulatory filings and said it creates complexity if you expect investors to know it's on a web site.
James Gilleran, former Office of Thrift Supervision director, argued against increasing disclosure just for disclosure purposes. "I don't think that is a fair disclosure of information," he said.
The SEC is required to submit the study by early January.
Foto: Life
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