Fair Value Adjustment: Difference between revisions
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imported>Doug Williamson (Specify asset or liability.) |
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Accounting adjustments to mark the fair value to the price that would be received to sell an asset or paid to transfer a liability | ''Financial reporting''. | ||
(FVA). | |||
Accounting adjustments to mark the fair value of an asset or liability to the price that would be received to sell an asset, or paid to transfer a liability. | |||
== See also == | == See also == | ||
* [[Fair value]] | |||
* [[Hedge accounting]] | * [[Hedge accounting]] | ||
* [[IAS 32]] | * [[IAS 32]] | ||
* [[IAS 39]] | * [[IAS 39]] | ||
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | * [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | ||
* [[IFRS 13]] | |||
* [[Impairment]] | * [[Impairment]] | ||
Revision as of 17:33, 10 July 2018
Financial reporting.
(FVA).
Accounting adjustments to mark the fair value of an asset or liability to the price that would be received to sell an asset, or paid to transfer a liability.
