Thesiss

This limited scope dissertation assesses whether banks registered in terms of the Banks Act no. 94 of South Africa (South Africa, 1990) are classifying financial instruments into their appropriate fair value hierarchy level, as well as the extent to which they are complying with…

This thesis consists of two self-contained studies in Debt Valuation Adjustments (DVAs). The first study is motivated by the debate about the introduction of the Fair Value Option for financial Liabilities (FVOL) and the requirement to recognize and separately disclose DVAs in f…