FASB Votes in Favour of Fair-Value Rule

The US accounting standards board, the FASB, pressured by U.S. lawmakers and financial companies, voted to relax fair-value rules.

The changes to so-called mark-to-market accounting allow companies to use “significant” judgment when gauging the price of some investments on their books, including mortgage-backed securities. Analysts say the measure may reduce banks’ writedowns and boost their first-quarter net income by 20 percent or more. FASB voted 3-2 to approve the rules at a meeting today in Norwalk, Connecticut. [via Bloomberg]

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