Fair Value Adjustment

Financial reporting - accounting practices.

(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

• Fair value
• Hedge accounting
• IAS 32
• IAS 39
• IFRS 9 hedge accounting reforms: a closer reflection of risk management?
• IFRS 13
• Impairment