Allowing for the recognition of expected losses would ensure the build-up of provisions in good times, which can be used in downturns; would contribute to a better assessment of real profits in good times; adjust managerial incentives in relation to remuneration make investors more aware of the underlying risks and further enhance consistency between accounting and prudential rules.
Oodatava kahjumi arvestamise võimaldamine tagaks languse ajal kasutatavate reservide loomise headel aegadel, aitaks paremini hinnata reaalset kasumit parematel aegadel, kohandaks tasustamisega seotud juhtimisalaseid stiimuleid, suurendaks investorite teadlikkust baasriskidest ning parandaks täiendavalt raamatupidamisstandardite ja usaldatavusnormatiivide vastastikust kooskõla.