BusinessPeople In BusinessIAS39: ‘Like drunks getting into a car after crashing another..’

IAS39: 'Like drunks getting into a car after crashing another..'

Rarely has there been such a scathing attack. Tim Bush,
director at Hermes Asset Management, and scurge of regulators, chose today to air
forthright views over fair value accounting and, in particular, IAS39, the
standard that deals with ‘financial instruments’, or mortgages.

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