Printer friendly
Acronymfinder

What does FVPA stand for?

FVPA stands for Fair Value of Plan Assets (finance)


This definition appears very rarely and is found in the following Acronym Finder categories:

  • Business, finance, etc.

See other meanings of FVPA

Other Resources:
We have 2 other definitions for FVPA in our Acronym Attic

Samples in periodicals archive:

It is expected that FASB will require that the funded or unfunded status of postretirement benefit plans, measured as the difference between the fair value of plan assets and the benefit obligation, be recognized on the balance sheet.
Under those rules, the balance sheet will show the funded or unfunded status of the retirement benefit plans measured as the difference between the fair value of plan assets and the company's obligation.
The use of the fair value of plan assets (rather than market-related value) to calculate annual expected investment returns and the changed approach to amortisation of investment gains/losses can be expected to increase volatility in net income going forward.
US GAAP requires valuation of plan assets and obligations to be based on the fair value of plan assets and assumed discount rates in measurement of plan objectives.