• Service: Audit
  • Industry: Financial Services, Banking
  • Type: Business and industry issue, Publication series
  • Date: 9/14/2012

IFRS practice issues for banks: Fair value measurement of derivatives - the basics (September 2012) 

The second edition of IFRS Practice Issues for Banks highlights some issues relevant to valuation of derivatives under IFRS, including making adjustments for credit, liquidity and other factors at a portfolio level and how some of the accounting requirements are made operational.