It stands for fair value accounting; an accounting method that is based on the use of fair value (FV); it...

An accounting method that is based on the use of fair value (FV); it involves recognizing and measuring an entity's...

An accounting method that is based on the use of fair value (FV); it involves recognizing and measuring an entity's...

It stands for fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities whereby changes...

A liability that is not a current liability. By nature, it is a liability (financial obligation) that is not due...

It stands for fair value less cost to sell; a type of net recoverable amount where the value of an...

A category of reserves that are available for distribution as dividends (as of the latest audited balance sheet of an...

An audit that is carried out by an external auditor as per the requirements of a statute- a statute is...

A measure of cost that reflects the total direct costs of a production process, including raw materials and labor (direct...

The process of converting (translating) the financial results of a parent entity's foreign subsidiaries and operations into figures expressed in...