IFRS 13: CVA, DVA, FVA

Re-cap
26 Aug 2014

This webinar examines the challenges, risk factors, calculation techniques, and concepts for measuring financial instruments under IFRS 13, as well as the hedge accounting implications. Deloitte recently consulted globally on the hedge accounting impact of these changes to fair value measurement, and shared these views

Co-hosted by Quantifi & Deloitte


 

"We have seen organisations struggle to incorporate CVA and DVA adjustments when performing hedge effectiveness testing. In some cases, CVA and DVA volatility has caused hedge ineffectiveness."

 


 

Speakers

  • Dr. Dmitry ​Pugachevsky, Director of Research, Quantifi
  • Searle Silverman, Senior Manager, Deloitte
  • Philip van den Berg, Senior Manager, Deloitte

Agenda

  • Challenges and Implications of Measuring Financial Instruments Under IFRS13 
  • Fair Value Adjustments - CVA, DVA, FVA
  • Impact of Valuation Adjustments & OIS Discounting on Hedge Accounting
  • Risk Factors and Requirements for Calculating CVA, DVA, and FVA

 

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