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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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)
20 June 2017Accepted
Subjects: CAH17 - business and management > CAH17-01 - business and management > CAH17-01-08 - accounting
Divisions: Faculty of Business, Law and Social Sciences > College of Business, Digital Transformation & Entrepreneurship
Depositing User: Richard Kenyon
Date Deposited: 03 Aug 2018 08:46
Last Modified: 22 Mar 2023 11:49

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