Accounting for MVA under IFRS 13 & 9

Kenyon, Richard and Kenyon, Chris (2017) Accounting for MVA under IFRS 13 & 9. In: V-Fi Europe 2017 - FKM63437, 20th & 21st June 2017, Andaz Hotel, Liverpool Street, London.

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Abstract

MVA is one of the family of XVAs, adjustments to derivatives valuations. It refers here to the lifetime cost of Initial Margin Collateral that needs to be posted for a derivative. The paper concludes that MVA is an acceptable component of Fair Value when following international accounting standards (IFRS).

Item Type: Conference or Workshop Item (Paper)
Dates:
Date
Event
20 June 2017
Accepted
Subjects: CAH17 - business and management > CAH17-01 - business and management > CAH17-01-08 - accounting
Divisions: Business School > Accountancy, Finance and Economics
Business School > Management, Business and Marketing
Depositing User: Richard Kenyon
Date Deposited: 03 Aug 2018 08:46
Last Modified: 20 Jun 2024 12:06
URI: https://www.open-access.bcu.ac.uk/id/eprint/6203

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