Valor Justo em Discussão

Em postagem anterior comentei um texto de sobre o valor justo nos bancos. Os autores discordam da argumentação dos bancos que a adoção do método contábil teria influencia sobre o seu desempenho.

Em Fair value foresight and equity destruction, Tracy Alloway comenta um estudo da Fitch sobre o assunto:

As noted earlier, Fitch reviewed the fair value disclosures of 20 large banks in the U.S. This review showed some interesting trends. As shown in, the weighted average fair value of loans declined from a multiyear high of 102.5% of net book value at Dec. 31, 2002, to a multiyear low of 95.4% as at June 30, 2009.
Hypothetically, if the proposal for loans was adopted in the third quarter of 2009, it would result in a decrease in shareholders’ equity of $130 billion (approximately 14% of the combined total equity of all the 20 banks reviewed). This reduction excludes offsets from applying fair value to the liabilities that fund the loans.