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Portfolio > Economy & Markets

IASB Panel To Review Inactive Markets

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The International Accounting Standards Board has formed an expert advisory panel to discuss the “valuation of financial instruments in inactive markets.”

The IASB, London, is setting up the panel to review valuation techniques, and to formulate “any necessary additional practice guidance on valuation methods for financial instruments and related disclosures when markets are no longer active,” the group says.

In addition to representatives from accounting firms and regulatory agencies, the advisory panel includes representatives from American International Group Inc., New York; Swiss Reinsurance Company, Zurich; and the International Association of Insurance Supervisors, Basel, Switzerland.

The panel will hold its first meeting June 13, IASB says.

The meeting will be held in private session, but a summary will be published on the Web, IASB says.


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