26 de jan de 2011

Recuo do Valor Justo?

As discussões em torno da adoção integral do valor justo como base de mensuração dos elementos das demonstrações contábeis continuam nos Estados Unidos. Segundo o texto a seguir, o FASB permitiu, temporariamente, que as empresas contabilizem empréstimos ao custo histórico e não a valor justo. Porém há outras questões relacionados à mensuração e evidenciação de elementos a valor justo que as instituições financeiras, via Associação Americana de Bancos, estão pressionando o FASB.

Is Fair Value in Retreat? [Será que o valor justo vai bater em retirada?]

Fonte: Blog Floyd Norris - The New York Times, January 25, 2011

The Financial Accounting Standards Board backed down — but perhaps not by much — when it met Tuesday to discuss fair value accounting.

The board agreed that loans could be carried on financial statements at historic cost, not fair value. There had been little doubt that the board would do that. Bob Herz, the former chairman of the board, had wanted fair value for all financial instruments, but Leslie Seidman, the new chairman, had disagreed.

The American Bankers Association immediately claimed a partial victory:

Step in the right direction but still more work to be done

Whether the board intends to cave a lot more remains to be seen. Here are the questions to watch:

1. How much disclosure of loan value will be required in footnotes? How flexible will that fair value measurement be?

2. Will they come up with a robust rule on loan impairments? Under the new rule, the only way a loan can be written down is if it is impaired. A rule is needed to allow, and require, prompt impairments even if that is inconvenient for a bank that wants to appear to be well capitalized.

3. What about bonds that rarely trade? The bankers want them treated like loans, even if there is a readily available market value, so long as the bank says it has no plans to sell the bond. The International Accounting Standards Board gave in on that issue under heavy political pressure. The bankers demand that the American board go along.

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