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 high water mark; an industry standard that is used to determine payment of performance fees (to a...

It stands for drop-lock bond; a floating-rate bond that converts into a fixed coupon obligation when a reference interest rate...

It stands for general-purpose financial statement; a set of financial statements that is prepared and issued throughout a reporting period...

A binary credit default swap. Unlike standard credit default swaps (CDS) which require a valuation following a credit event (usually...

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...