It stands for fair value accounting; an accounting method that is based on the use of fair value (FV); it...

It stands for total assets; the total amount of assets (economic resources) that an entity owns and uses, directly or...

It stands for historical value accounting; a method of accounting that has historical cost (HC) as a measurement base for...

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

It stands for accounting rate of return; a method that is used as part of capital budgeting decision making whereby...

It stands for comprehensive income; a measure of income (accounting income) that consists of an entity's regular income, i.e., net...

It stands for held for use asset; a category of an entity's assets that are held for the sole purpose...

It stands for held for use; a category of an entity's assets that are held for the sole purpose of...

It stands for non-current assets held for sale; a collection of non-current assets that an entity designates as held for...

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