Jean-Paul GAUZES President of EFRAG [vc_btn title= »Télécharger l’article » style= »outline » color= »blue » align= »right » i_icon_fontawesome= »fa fa-file-pdf-o » add_icon= »true » link= »url:http%3A%2F%2Fconfrontations.org%2Fwp-content%2Fuploads%2F2017%2F01%2FEN-Interface-106-ILT-p5.pdf||target:%20_blank »] In view of the application of the IFRS 9 standard, institutional investors are raising questions – indeed concerns – about the accounting treatment of long-term investments. The standard, which according to the IASB* is designed to reduce banking risk, could create serious problems for non-bank investors depending on how it is interpreted. It provides that all equity investments must be measured at fair value, with value changes recognised in the profit and loss statement. This would result in volatility not directly correlated with economic strategy. Unrealised value changes could be reported in a separate reserve (OCI, Other Comprehensive Income); however, it will not be possible to recognise realised gains and losses in profit and loss because the standard prohibits the recycling of realised gains. Furthermore, IFRS9 provides for greater diversity in accounting treatments depending on
Ce contenu est réservé aux abonné(e)s. Vous souhaitez vous abonner ? Merci de cliquer sur le lien ci-après -> S'abonner
