IBFed contra valor justo

Segundo a Banking Newslink (IBFed against full fair value accounting, 11/04/2008) a International Banking Federation publicou um documento contra a contabilidade a valor justo.

The final conclusion states "There is a need to continue to measure some financial instruments at amortised cost while others may be measured at fair value in order to reflect the underlying economic substance and business strategy of the company."

The paper highlights the difficulties in identifying the fair value of some financial instruments. It spends less time on the difficulties of amortisation both in terms of the ends value and path which reaches that point.