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...

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

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

A hedge that accounts for the changes in the fair value (FV) of a recognized asset or liability or that...

For an asset, cash equivalent value (CEV) is a measure of revenue that a firm receives from customers. More specifically,...

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

An accounting adjustment to the fair value (FV) of an item (an asset/ a liability) so that it is marked...