Debt Valuations in Accordance with ASC 820

Debt fair values are nothing new to financial reporting. They have been required for years as a FAS 107 footnote disclosure. With the introduction of ASC 820 (FAS 157), fair values in general have received increased attention. However, the fundamental concepts of debt valuations have not changed.

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Best Practice Analysis of Credit Valuation Adjustment (CVA) Methodologies Under ASC 820
Best Practice Analysis of Credit Valuation Adjustment (CVA) Methodologies Under ASC 820

This white paper provides a thorough analysis of the five identified CVA methods for both foreign exchange ...

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FASB Facilitates Fair Value Hedge Accounting
FASB Facilitates Fair Value Hedge Accounting

The first two parts of this series (Part 1 and Part 2) addressed hedges of corporates’ cash flows, commonly...