Save. The number of calories the average person should eat daily depends on several factors. Men and women have different calorie requirements, and the amount of exercise you get each day should be taken into consideration.
Debt Valuation Adjustment. Debt Valuation Adjustment. A Debt Valuation Adjustment (DVA) is an accounting valuation technique related to how a company handles changes in its issued fixed income securities. According to FASB 159 (adopted in 2007), firms can recognize market value declines in some debt instruments as earnings (income).
Risk Dynamics Blog. Understanding FVA: a risk management approach. We know the FVA, funding valuation adjustment, is a slippery territory. The matter has been the center not only of heated debates but also many lobbying efforts to make its way into future accounting practices and the prudential framework.