Accounting for MVA under IFRS 13 & 9 version 7

Kenyon, Richard and Kenyon, Chris (2016) Accounting for MVA under IFRS 13 & 9 version 7. In: 4th Annual Fair and Prudent Valuation for Derivatives, 23rd to 25th November 2016, Marriott West India Quay Hotel, London, UK.

Slideshow MVA ac pres v7 - CK.ppt Download (567kB)

Abstract

Accounting for Initial Margin Collateral costs is an important part of derivative valuation. This paper seeks to assess how this fits into the IFRS framework and the implications of including it in the valuation of the derivative for accounting purposes.

Item Type:	Conference or Workshop Item (Paper)
Dates:	Date Event 25 November 2016 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 09:58
Last Modified:	22 Mar 2023 11:49
URI:	https://www.open-access.bcu.ac.uk/id/eprint/6205

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