Fair value is a measure of a product or ... In some instances, companies that hedge their assets might use hedge accounting, in which the value of the asset and its hedge are accounted as a ...

Hedge accounting entails much compliance - involving documenting ... or a forecasted intercompany transaction. A fair value hedge may be designated for a firm commitment (not recorded) or foreign ...

At initial recognition, an entity measures a financial asset or a financial liability at its fair value plus or minus ... In November 2013 the Board added a Hedge Accounting chapter. IFRS 9 permits an ...

Realised changes in fair value (from sale or impairment) are reported in profit or loss at the time of realisation. IAS 39 sets out the conditions where special hedge accounting is permitted, and the ...

It can also be integrated with MARS X-Value Adjustment (XVA) to quantify CVA/DVA adjustments into the valuation of derivatives, used for hedge accounting purposes. MARS HEFF is SOC1 certified ...