Fair Value Adjustment

Financial reporting.

(FVA).

Accounting adjustments to mark the fair value of an asset or liability to the price that would be received to sell an asset, or paid to transfer a liability.

See also

• Fair value
• Hedge accounting
• IAS 32
• IAS 39
• IFRS 9 hedge accounting reforms: a closer reflection of risk management?
• IFRS 13
• Impairment