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Accounting
Banking

Mark-To-Market Accounting

An accounting method that is based on marking to market technique,  particularly the use of fair value (FV) in recognizing...

TLs

It stands for total liabilities; the total amount of liabilities (financial obligations) that an entity owes to others (i.e., all...

FVA

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

TAs

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

Total Liabilities

The total amount of liabilities (financial obligations) that an entity owes to others (i.e., all money owed to creditors). This...

Total Assets

The total amount of assets (economic resources) that an entity owns and uses, directly or indirectly, in its operations/ business,...

Unrealized Gains and Losses

The gains or losses that arise from variations in the prices of assets or liabilities that are still reported on...

FV Accounting

An accounting method that is based on the use of fair value (FV); it involves recognizing and measuring an entity's...

Fair Value Accounting

An accounting method that is based on the use of fair value (FV); it involves recognizing and measuring an entity's...

Tier-1 Instrument

An instrument (any type of securities or financial obligations) that is created or issued by an entity (the issuer) as...