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.

Slideshow MVA ac pres v8.ppt Download (574kB)

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 > 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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