RegulationAccounting StandardsAATV: The Turner report, auditors and fair value

AATV: The Turner report, auditors and fair value

Steve Priddy and Shamim Diouman analyse the likely impact of the Turner report on the profession

Gavin Hinks discusses with Steve Priddy, technical director at ACCA, and
Shamim Diouman, risk and regulation manager at the ICAEW, the potential fall-out
from Lord Turner’s report on the regulation of the finance industry instigated
by the banking crisis. Could his suggestions have a major influence the debate
on fair value accounting? How will the economic cycle reserve be accounted for
and will the role of the auditor have to change to accommodate his
recommendations?

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