A reserve that consists of the cumulative fair value gains or losses on available for sale assets (AFS), and is...

It stands for available for sale reserve; a reserve that consists of the cumulative fair value gains or losses on...

A designation of a financial asset that is classified as available for sale on initial recognition. This entails that such...

It stands for available for sale; a designation of a financial asset that is classified as available for sale on...

The amount at which a financial asset is measured at initial recognition, net of any principal repayment (recovery), adjusted for...

The value of an asset or a group of assets or a project if the asset(s) or the project's assets...

A decrease in earnings per share (EPS) or an increase in loss per share (LPS) that results from the possibility...

The fair value of an asset is the price that would be received to sell an asset in an orderly...

The fair value of an asset is the price that would be received to sell an asset in an orderly...

A measurement or recognition inconsistency that arises from using different measurement models for asset or liability values or different recognition...