I 2004 fortsatte International Accounting Standards Board (IASB) sit arbejdemed de nye regnskabsstandarder, især den internationale regnskabsstandard 39 (IAS 39), deromhandler brugen af dagsværdiprincippet for finansielle instrumenter, som udgør en stor del afbankernes balancer.
During 2004 the International Accounting Standards Board(IASB) continued its work on the newaccounting standards, and especially on International Accounting Standard 39 (IAS 39)dealing with the use of fair values for financialinstruments, which account for a large part ofbanks’ balance sheets.