Financial Assets Valuation

Alessandro Santoni and Federico Salerno
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Alessandro Santoni: European Central Bank
Federico Salerno: European Central Bank

A chapter in How to Value a Bank, 2023, pp 87-93 from Springer

Abstract: Abstract Accounting valuation is the process of valuing a company’s assets and liabilities for financial reporting purposes. Several accounting-valuation methods may be used while preparing financial statements to value financial instruments (and non-financial). Accounting International Financial Reporting Standards (IFRS) require market transactions being recorded at fair value. To obtain a prudent value of the assets, regulation requires the fair value to account for additional valuation adjustments (AVA). In this chapter, we analyse prudent valuation methodologies for financial assets.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sptchp:978-3-031-43872-1_8

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DOI: 10.1007/978-3-031-43872-1_8

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