TAILIEUCHUNG - Fair Value Accounting: The Road to Be Most Travelled

Underground mining and occupational health The . Mine Safety and Health Administration (MSHA) and the National Institute for Occupa- tional Safety and Health (NIOSH) track occupa- tional injuries and disabilities, chronic illnesses, and mortality inminers in the United States. From1973 to 2006 the incidence rate of all nonfatal injuries de- creased from 1973 to 1987, then increased dramat- ically in 1988, then decreased from 1988 to 2006. Major accidents still occur. In January 2006, 17min- ers died in Appalachian coal mines, including 12 at the Sago mine inWest Virginia, and 29 miners died at the Upper Big Branch Mine in West VA on April 5, 2010. Since 1900 over 100,000 have been killed. | Certified General Accountants Association of Canada Issue in Focus Fair Value Accounting The Road to Be Most Travelled By Rock Lefebvre Elena Simonova and Mihaela Scarlat Fair Value Accounting The Road to Be Most Travelled By Rock Lefebvre Elena Simonova and Mihaela Scarlat December 2009 Sponsored by the Certified General Accountants Association of Ontario Introduction. 4 Fair Value Accounting - An Overview. 5 Critique of Fair Value Accounting. 14 Arguments in Support of Fair Value Accounting. 17 Concluding Remarks. 20 2 Issue in Focus Executive Summary The use of fair value accounting has gained momentum and has proven to attract a level of attention rarely witnessed in the annals of accounting practice. One of the driving forces is the belief endorsed by some that fair value accounting initiated and aggravated the recent credit crisis. In light of these circumstances it is considered timely to advance awareness in relation to fair value accounting and to clarify the competing arguments in favour of and against the use of fair value rules. As the following pages reveal it can be reasonably contended that At present the global financial system does not embody a common set of accounting standards governing fair value measurement of assets and liabilities. The two critically important accounting systems - . GAAP generally accepted accounting principles and IFRS international financial reporting standards - converge but do not fully do so in the matter of fair value measurement. Only certain assets and liabilities are required to be measured at fair value. The degree to which unrealized gains and losses associated with fair value measurement are reflected in the financial statements also depends on the intended use of assets and liabilities in question. Certain concerns of fair value measurement particularly Level 3 inputs present in the form of subjectivity and bias. However Level 3 instruments constitute only a small proportion of assets and liabilities of the .

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