• Service: Audit, IFRS
  • Type: Business and industry issue
  • Date: 9/7/2012

IFRS Practice Issues for Banks: Fair value measurement of derivatives – the basics 

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.
IFRS Practice Issues for Banks
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