Buyer-centric and Replacement cost: Difference between pages
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(RC). | |||
1. ''Derivatives'' | |||
The current fair value of a derivatives contract, representing the amount that would need to be paid to replace the contract now, in the event of the failure of the derivative counterparty. | |||
2. '' | 2. ''Financial reporting'' | ||
In current cost accounting, the current market cost of replacing inputs, rather than their historical cost. | |||
==See also== | == See also == | ||
* [[ | * [[Counterparty]] | ||
* [[ | * [[Current cost accounting]] | ||
* [[Derivative instrument]] | |||
[[ | * [[Fair value]] | ||
* [[Potential Future Exposure]] | |||
* [[Replacement cost risk]] | |||
Revision as of 14:28, 13 November 2016
(RC).
1. Derivatives
The current fair value of a derivatives contract, representing the amount that would need to be paid to replace the contract now, in the event of the failure of the derivative counterparty.
2. Financial reporting
In current cost accounting, the current market cost of replacing inputs, rather than their historical cost.
