Search results with tag "Fa ir value"

Credit valuation adjustments for derivative contracts - EY

2 April 2014 Credit valuation adjustments for derivative contracts 1. Background IFRS 13 became effective for annual periods commencing on or after 1 January 2013. IFRS 13 requires that fa ir value be measured based on market

  Contract, Direct, Value, Market, Adjustment, Valuation, Derivatives, Credit valuation adjustments for derivative contracts, Fa ir value