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- W4232610695 abstract "This chapter discusses how the fair value of a liability reflects the effect of nonperformance risk. It notes that non-performance risk includes, but may not be limited to, a reporting entity's own credit risk. Non-performance risk is assumed to be the same before and after the transfer of the liability. When measuring the fair value of a liability, an NFP should take into account the effect of its credit risk and any other factors that might influence the likelihood that the obligation will or will not be fulfilled. When measuring the fair value of a liability, an NFP should not include a separate input or an adjustment to other inputs relating to the existence of a restriction that prevents the transfer of the liability. The effect of a restriction that prevents the transfer of a liability is either implicitly or explicitly included in the other inputs to the fair value measurement. A careful reading of the agreements between the obligor and the issuing agency, the trustee of master trust, and any credit-enhancing entities is useful to fully understanding the structure of the transactions." @default.
- W4232610695 created "2022-05-12" @default.
- W4232610695 date "2018-05-11" @default.
- W4232610695 modified "2023-10-17" @default.
- W4232610695 title "Debt and Other Liabilities" @default.
- W4232610695 doi "https://doi.org/10.1002/9781119530022.ch10" @default.
- W4232610695 hasPublicationYear "2018" @default.
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