A multi-level prioritization system (hierarchy) that groups the inputs used in valuation techniques (particularly for fair value calculation/ estimation) into...

An approximation to the fair value (FV) as a measurement base (for assets and liabilities). Such a measure is resorted...

The fair value (FV) of a derivative depends on the value (fair value) of its underlying asset/ performance/ variable, etc....

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...

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...