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 ac pres v8.ppt Download (574kB) |
Official URL: https://finance.knect365.com/valuation-financial-i...
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) | ||||
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Subjects: | CAH17 - business and management > CAH17-01 - business and management > CAH17-01-08 - accounting | ||||
Divisions: | Faculty of Business, Law and Social Sciences > Birmingham City Business School | ||||
Depositing User: | Richard Kenyon | ||||
Date Deposited: | 03 Aug 2018 08:46 | ||||
Last Modified: | 22 Mar 2023 11:49 | ||||
URI: | https://www.open-access.bcu.ac.uk/id/eprint/6203 |
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