1993 SNA Update Information - Expert comments for issue:
Valuation of loans and deposits; Write-off and interest accrual on impaired loans |
| Subissue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | The valuation of loan positions and deposits are subject to alternative perspectives.
Nominal or face value valuation might be misleading because of the risk of default
and/or changes in interest rates. This difference becomes apparent when the loans are
traded. However, these valuation issues are equally applicable to non-traded loans.
Business accounting standards are considering using the concept of “fair value” for the
valuation of loans as if they were traded. Should the SNA introduce a valuation other
than nominal for deposits and loans? |
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| Expert comments | | There are no expert comments for this issue/subissue so far. |
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