It stands for cost of goods sold; a cost measure that represents the direct costs of producing the goods sold...

It has many meanings depending on context. In accounting and finance, it stands for expected value, i.e., the amount an...

It has many meanings in different contexts. It may stand for nominal value; a measure of value of assets and...

It stands for lifetime expected credit losses; the expected credit losses (ECL) that would result from all possible default events...

It stands for expected credit losses; by definition, it denotes credit losses that are expected to result from default events...

A measure of value which is based on re-calculation of the fair value (FV) of an entity's assets and liaibilities...

It stands for off balance sheet; all items (assets and liabilities) that are not reported on the statement of financial...

It stands for available for sale reserve; a reserve that consists of the cumulative fair value gains or losses on...

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...