Supervisory guidance on the use of the fair value option for financial instruments by banks

Supervisory guidance on the use of the fair value option for financial instruments by banks

Supervisory guidance on the use of the fair value option for financial instruments by banks

Summary of document history Previous versionPreviousconsultationThis versionSubsequentconsultationSubsequentversionThis versionBCBS | Guidelines | 14 June 2006 | Status: CurrentPDF full text (104kb) | 22 pagesTopics: Accounting and auditingObjective and summaryThis paper is being issued by the Basel Committee on Banking Supervision to provide supervisors with guidance on the prudential…

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