Diversity and Fair Value Adjustment: Difference between pages

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1. ''Corporate governance''.
Accounting adjustments to mark the fair value to the price that would be received to sell an asset or paid to transfer a liability
 
In the corporate governance context, diversity refers to the range of people employed by an organisation, especially in the most senior positions, including the board of directors.
 
Diversity normally includes gender, race, sexual orientation, religion, nationality, disability, age and educational background, but it may include other additional factors such as diversity of thought.
 
Lack of diversity may be result of unconscious biases, including affinity bias.
 
 
2. ''Investment''.
 
In the investment context, diversity is the beneficial result of the appropriate diversification of investments.




== See also ==
== See also ==
* [[30% Club]]
* [[Hedge accounting]]
* [[Affinity bias]]
* [[IAS 32]]
* [[Ally]]
* [[IAS 39]]
* [[BAME]]
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
* [[Board of directors]]
* [[Impairment]]
* [[Cohesion]]
* [[IFRS 13]]
* [[Corporate governance]]
* [[Corporate social responsibility ]]
* [[D&I]]
* [[Developments in corporate and market regulation: implications for the treasurer]]
* [[Divergence]]
* [[Diversification]]
* [[Equifinality]]
* [[ESG investment]]
* [[Ethics]]
* [[Financial wellbeing]]
* [[Governance]]
* [[Kay Review]]
* [[LGBTQ+]]
* [[Neurodiversity]]
* [[Institute of Business Ethics]]
* [[Shareholder value]]
* [[Stem]]
* [[UK Corporate Governance Code]]
 
 
===Other links===
[http://www.treasurers.org/node/10141 Doing the right thing, ''Sarah Boyce'', The Treasurer]
 
[[Category:Working_effectively_with_others]]
[[Category:Investment]]
[[Category:Ethics_and_corporate_governance]]

Revision as of 22:45, 9 July 2018

Accounting adjustments to mark the fair value to the price that would be received to sell an asset or paid to transfer a liability


See also