Fair Value and FVA – A Quant's Perspective
| Year of publication: |
2014
|
|---|---|
| Authors: | Alavian, Shahram |
| Publisher: |
[2014]: [S.l.] : SSRN |
| Subject: | Fair-Value-Bilanzierung | Fair value accounting | IFRS |
| Description of contents: |
Under fair value accounting of DVA and FVA, a trading book's funding cost offsets the DVA [due to changes in its bond prices]. Bond price movements should no longer impact the trading book's P&L
|
| Extent: | 1 Online-Ressource (20 p) |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | In: 7th Annual Credit Risk in Banking Summit, Berlin, February 6, 2014 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 6, 2014 erstellt |
| Classification: | D46 - Value Theory ; F3 - International Finance ; M4 - Accounting and Auditing |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013059195