It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...

It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...

It stands for fair value losses; changes (decrease) in values of assets and liabilities that are driven by changes in...

It stands for fair value gains; changes (increments) in values of assets and liabilities that are driven by changes in...

It stands for fair value through net income; in other words, changes (gains/ losses) in an investment's fair value (FV)...

It stands for fair value through net income; in other words, changes (gains/ losses) in an investment's fair value (FV)...

It stands for fair value through income statement; a method of measuring financial assets/ financial liabilities whereby changes in fair...

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

It stands for business model; the way whereby an entity manages a group of assets for the purpose of collecting...

An acronym for fair value through equity; a method (measurement base) of measuring financial assets/ financial liabilities whereby changes in...