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Value Date

Definition

Value date, in finance, is the date when the value of an asset that fluctuates in price is determined. The value date is used when there is a possibility for discrepancies due to differences in the timing of asset valuation. It usually applies to forward currency contracts, options and other derivatives, interest payable or receivable.

What is a 'Value Date'

A value date is a future date used in determining the value of a product that fluctuates in price. Typically, you will see the use of value dates in determining the payment of products and accounts where there is a possibility for discrepancies due to differences in the timing of valuation. Such products include forward currency contracts, option contracts, and the interest payable or receivable on personal accounts. Also referred to as "valuta".

Explaining 'Value Date'

For example, in the case of savings bonds, the interest is compounded semi-annually so the value date is every six months. This removes any uncertainty for investors because their calculations of interest payments will be the same as the government's.


Further Reading


Did fair-value accounting contribute to the financial crisis?
www.aeaweb.org [PDF]
… Christian Leuz is the Joseph Sondheimer Professor of International Economics, Finance and Accounting, University of … on our analysis and an extensive review of the empirical evidence to date, it is … One might also argue that fair-value accounting played a role in the decision of …

Trends in park tourism: Economics, finance and managementTrends in park tourism: Economics, finance and management
www.tandfonline.com [PDF]
… Christian Leuz is the Joseph Sondheimer Professor of International Economics, Finance and Accounting, University of … on our analysis and an extensive review of the empirical evidence to date, it is … One might also argue that fair-value accounting played a role in the decision of …

Economic value added, future accounting earnings, and financial analysts' earnings per share forecastsEconomic value added, future accounting earnings, and financial analysts' earnings per share forecasts
link.springer.com [PDF]
… Christian Leuz is the Joseph Sondheimer Professor of International Economics, Finance and Accounting, University of … on our analysis and an extensive review of the empirical evidence to date, it is … One might also argue that fair-value accounting played a role in the decision of …

Value destruction and financial reporting decisionsValue destruction and financial reporting decisions
www.tandfonline.com [PDF]
… Christian Leuz is the Joseph Sondheimer Professor of International Economics, Finance and Accounting, University of … on our analysis and an extensive review of the empirical evidence to date, it is … One might also argue that fair-value accounting played a role in the decision of …

Governing global value chains: an introductionGoverning global value chains: an introduction
www.tandfonline.com [PDF]
… Christian Leuz is the Joseph Sondheimer Professor of International Economics, Finance and Accounting, University of … on our analysis and an extensive review of the empirical evidence to date, it is … One might also argue that fair-value accounting played a role in the decision of …

Voluntary corporate divestitures and valueVoluntary corporate divestitures and value
www.jstor.org [PDF]
… Christian Leuz is the Joseph Sondheimer Professor of International Economics, Finance and Accounting, University of … on our analysis and an extensive review of the empirical evidence to date, it is … One might also argue that fair-value accounting played a role in the decision of …

Value capture as a policy tool in transportation economics: an exploration in public finance in the tradition of Henry GeorgeValue capture as a policy tool in transportation economics: an exploration in public finance in the tradition of Henry George
onlinelibrary.wiley.com [PDF]
… Christian Leuz is the Joseph Sondheimer Professor of International Economics, Finance and Accounting, University of … on our analysis and an extensive review of the empirical evidence to date, it is … One might also argue that fair-value accounting played a role in the decision of …

Corporate governance and firm value: Evidence from the Korean financial crisisCorporate governance and firm value: Evidence from the Korean financial crisis
www.sciencedirect.com [PDF]
… Christian Leuz is the Joseph Sondheimer Professor of International Economics, Finance and Accounting, University of … on our analysis and an extensive review of the empirical evidence to date, it is … One might also argue that fair-value accounting played a role in the decision of …

How costly is financial (not economic) distress? Evidence from highly leveraged transactions that became distressedHow costly is financial (not economic) distress? Evidence from highly leveraged transactions that became distressed
onlinelibrary.wiley.com [PDF]
… Christian Leuz is the Joseph Sondheimer Professor of International Economics, Finance and Accounting, University of … on our analysis and an extensive review of the empirical evidence to date, it is … One might also argue that fair-value accounting played a role in the decision of …


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