Loans do not have to be sold to cash in on their rising value: marking the assets to their market value has the same beneficial effect on profits and on managers' pay.

By basing values on recent prices (" marking to market "), they paint a truer picture of a firm's financial health than historical-cost measures.

The IASB also wants to end the practice of banks marking the price of their own debt to market, though details are not agreed.