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KPMG’s Fair Value Measurement – Questions and Answers

Dec 18, 2015
From the Financial Reporting View and the IFRS Institute

KPMG LLP recently published the second edition of its Fair Value Measurement – Questions and Answers, to update or add new interpretive guidance in a question and answer format about FASB ASC Topic 820, Fair Value Measurement, and IFRS 13, Fair Value Measurement.

The publication identifies those questions and answers that are new or substantially expanded, including new guidance about discount rates used in practice to measure the fair value of collateralized and uncollateralized derivatives, the debate about funding valuation adjustment methodologies, and the interplay with credit and debit valuation adjustments.

Read KPMG’s Fair Value Measurement – Questions and Answers