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FVTOCI

It stands for fair value through other comprehensive income; the gains/ losses resulting from assets measured at fair value due...

FVOCI

It stands for fair value through other comprehensive income; the gains/ losses resulting from assets measured at fair value due...

Fair Value Through Other Comprehensive Income

The gains/ losses resulting from assets measured at fair value due to changes in fair value-measured amounts. These changes are...

Profit-Volume Ratio

An accounting ratio that expresses the contribution margin as a percentage by relating it to total sales (revenues) in dollar...

Contribution Margin Ratio

An accounting ratio that expresses the contribution margin as a percentage by relating it to total sales (revenues) in dollar...

Contribution Margin

The amount by which revenues of an entity exceed variable costs (including those relating to production, selling, and administration). This...

Parent-Subsidiary Relationship

A relationship between a parent company (simply, a parent) and its subsidiary (or subsidiaries) in which the parent controls its...

Scrap Value

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...

Residual Value

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...

Salvage Value

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...