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.
銀行和其它金融機構正在對相關部門進行游說，反對通過以公允價值計量其所持資產的會計規則。它們聲稱，它們的許多資產都未受損，無論如何，它們都將持有這些資產直至到期；此外，最近的交易價格反映的是廉價急售正出現在一個流動性不足的市場，而非資產的真正價值。立法者和監管者支持這些觀點，它們更愿意隱瞞資產價格的下跌，而不是應對銀行破產的后果。
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