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...

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

It stands for fair value option; an option or alternative for an entity to use fair value (FV) as a...

An option or alternative for an entity to use fair value (FV) as a basis for recording its financial assets/...

The fair value of a stock index futures is the theoretical value that accounts for the current index level, index...

The difference between the futures value (the theoretical value of a futures contract) and the spot index value (cash index...