An accounting method that is based on marking to market (M2M) technique,  particularly the use of fair value (FV) in...

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

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

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

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