The requirements do not extend the use of fair value accounting, but provide guidance on how it should be applied where its use is already required or permitted by other standards within IFRSs or U.
What does FVA stand for?
FVA stands for Fair Value Accounting
This definition appears frequently and is found in the following Acronym Finder categories:
- Business, finance, etc.
See other definitions of FVA
We have 39 other meanings of FVA in our Acronym Attic
- Funk Volume (record label)
- Funker Vogt (band)
- Funnel Viscosity (petroleum)
- Future Value
- Foreign Visits and Assignments
- Full Valence-Complete Active Space-Self Consistent Field
- Full Valence Multiconfiguration Self-Consistent Field
- Fixed Viewpoint Pan-Tilt-Zoom (wide area active imaging camera)
- Factor V Clotting Ativity
- Friend Virus susceptibility 2
- Family Violence Act
- Fédération Voile-Aviron (French sailing federation)
- Ferrari Virtual Academy (computer simulation)
- Fibre Voice Access
- Financial Viability Advisor (US government 'car czar')
- Fixed Value Attenuator
- Flat-rate Value Adjustment
- Florida Vocal Association (Pompano Beach, FL)
- Florida Vocational Association
- Florida Voices for Animals, Inc.
Samples in periodicals archive:
Zyla is referring to the increased reliance on fair value accounting by investors and the continued promulgation of accounting standards to address this new world.
Critics of fair value accounting claim that enterprises marking financial assets down to fire-sale prices have resulted in the overstatement of loss and the understatement of capital for many financial institutions.
Fair value accounting is also known as "mark-to-market" accounting.