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...
It stands for general-purpose financial statement; a set of financial statements that is prepared and issued throughout a reporting period...
It stands for fair value less cost to sell; it is a type of net recoverable amount where the value...
It stands for cash generating unit; it is the smallest identifiable group of assets that generates its own cash inflows....
It stands for fair value less costs of disposal; it is a type of net recoverable amount where the value...
It stands for deferred tax liability; the sums of income taxes that an entity expects to pay in future periods...
It stands for deferred tax asset; the sums of income tax that an entity can recover in the future. These...
The written down value (WDV) of an asset is its current replacement cost less accumulated depreciation. In general, this value...
