A method (measurement base) of measuring financial assets/ financial liabilities whereby changes in fair value / fair value gains or...

A method of measuring financial assets/ financial liabilities whereby changes in fair value (for those items measured at fair value)...

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

A type of net recoverable amount where the value of an asset is defined as the difference between its fair...

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

A type of net recoverable amount where the value of an asset is defined as the difference between its fair...

It stands for fair value less costs of disposal; it is a type of net recoverable amount where the value...

A goodwill whose value is derived from financial statements and for financial reporting purposes. More specifically, the meaning of goodwill...

Any contract or contractual agreement that gives rise to a financial asset (cash, an equity instrument issued by another entity,...

It stands for fair market value; the price that agreed by a buyer and a seller for a specific asset...