Banks and other financial institutions are lobbying against fair-value accounting for their asset holdings. They claim many of their assets are not impaired, that they intend to hold them to maturity anyway and that recent transaction prices reflect distressed sales into an illiquid market, not what the assets are actually worth. Legislatures and regulators support these arguments, preferring to conceal depressed asset prices rather than deal with the consequences of insolvent banks.
银行和其它金融机构正在对相关部门进行游说，反对通过以公允价值计量其所持资产的会计规则。它们声称，它们的许多资产都未受损，无论如何，它们都将持有这些资产直至到期；此外，最近的交易价格反映的是廉价急售正出现在一个流动性不足的市场，而非资产的真正价值。立法者和监管者支持这些观点，它们更愿意隐瞒资产价格的下跌，而不是应对银行破产的后果。
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