TITLE

CREDIT RISK IN FAIR VALUE MEASUREMENT

AUTHOR(S)
McCarroll, John; Khatri, Goind Ram
PUB. DATE
December 2011
SOURCE
Accountancy Ireland;Dec2011, Vol. 43 Issue 6, p52
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article focuses on the importance of credit risk in fair value measurement. It says that the credit risk is important as it is required under the International Accounting Standards (IAS) 39 and the International Financial Reporting Standards (IFRS) 13 for identification of fair value of financial instruments. It explores different methods to use to reflect credit risk in fair value adjustment such as the credit default swaps (CDS), probability of default (PD) method, and shifting curves.
ACCESSION #
69593781

 

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