As requested by the International Accounting Standards Board the Committee of European Banking Supervisors has published its views on:

  • FSP FAS 157-4, Determining fair value when the volume and level of activity for the asset or liability have significantly decreased and identifying transactions that are not orderly.
  • FSP FAS 115-2 and FAS 124-2, Recognition and presentation of other-than-temporary impairments.

View Request for views on proposed FASB amendments, 2 April 2009