Accounting for MVA under IFRS 13 & 9 version 7

Kenyon, Richard and Kenyon, Chris (2016) Accounting for MVA under IFRS 13 & 9 version 7. In: 4th Annual Fair and Prudent Valuation for Derivatives, 23rd to 25th November 2016, Marriott West India Quay Hotel, London, UK.

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Abstract

Accounting for Initial Margin Collateral costs is an important part of derivative valuation. This paper seeks to assess how this fits into the IFRS framework and the implications of including it in the valuation of the derivative for accounting purposes.

Item Type: Conference or Workshop Item (Paper)
Subjects: N400 Accounting
Divisions: Faculty of Business, Law and Social Sciences > Birmingham City Business School > Dept. Accountancy and Finance
Depositing User: Richard Kenyon
Date Deposited: 03 Aug 2018 09:58
Last Modified: 03 Aug 2018 09:58
URI: http://www.open-access.bcu.ac.uk/id/eprint/6205

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