Modification des règles comptables

Une tentative de chiffrage de l'impact des nouvelles règles comptables dans les résultats Q1 des banques par RGE Monitor:

FASB easing of mark-to-market rules is effective starting Q1--> Robert Willens (former Lehman): rule change could boost capital balances by 20% and earnings by as much as 15%. Edward Jones: Under the new rules banks will also be allowed to exclude from net income any losses they deem “temporary,” making it easier to provide a flattering earnings picture --> see also: Use and Abuse of Fair Value Accounting: Watch Inflated Trading Revenues