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:	Faculty of Business, Law and Social Sciences > College of Accountancy, Finance and Economics 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:	20 Jun 2024 12:06
URI:	https://www.open-access.bcu.ac.uk/id/eprint/6203

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