Financial instruments

GAAP requires that financial instruments, in principle, should be measured at fair value (fair value) in the balance sheet.

These rules are set out in IAS 39 "Financial Instruments: Recognition and Measurement". Recently, the IASB issued a new standard, IFRS 9, that will replace the published IAS 39. The application of fair value is increasingly criticized by a decrease in financial crisis. The resulting illiquidity in financial markets has resulted in a decrease in value of the banks assets. Several parties requested the IASB to revise IAS 39. 9 IFRS supersedes IAS 39 from the second quarter 2011 and will be applied from 2012.

Examples of financial instruments (derivatives)  that are valued by Talanton:

• Interest rate instruments;
• FX instruments;
• Options.

Talanton has both accounting and valuation knowledge which is required for the valuation of financial instruments under IFRS.