U.S. bond insurers including MBIA and Ambac face added pressure for transparency with a new accounting standard that requires disclosure when assets guaranteed by the companies have lost value. The rule issued Friday by the Financial Accounting Standards Board requires insurers to recognize a claim liability when there is evidence that the insured bonds have suffered credit deterioration. FASB's Mark Trench said the move should allow investors "to receive comparable information about an insurance enterprise's claim liabilities."

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