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We may never see mullet hairstyles or added awe-inspiring fashions again, but in finance, there is a 1980s revival.    The International Accounting Standards Board has gone aback to the future, acceptance banks to reclassify assets they ahead had to mark to bazaar as loans and receivables, admired at amortized cost. That finer accustomed them to abstain the embarrassment of mark-to-market and acknowledgment to the celebrated amount accounting of a quarter-century ago.    The affidavit are believable enough: abounding asset classes were quoted at nominal, afflicted auction prices only. But you avoid bazaar prices at your peril: problems loans are larboard to fester, advertisement investors to the amount of accommodation managers (understandably) demography a aflush appearance of advances they may accept approved.    Abounding European banks took advantage of the IASB’s charity to whip ambiguous assets off their trading books — not aloof apparent debt, but collateralized accommodation obligations, leveraged loans and added ambiguous exotica. Now Deutsche Bank <DBKGn.DE> has adumbrated how this being is doing, and the acknowledgment is: badly.    Deutsche’s appealing abstracts would accept been absolutely baby had it taken a added 1.4 billion euros of abeyant losses on the 37 billion euros of assets it reclassified back aftermost October.    The alterity amid the accustomed amount and fair amount shouldn’t be a abruptness — that was the accomplished point of the changes. Unfortunately, the bazaar is proving to accept been appropriate in appraisement some of

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