It stands for available for sale reserve; a reserve that consists of the cumulative fair value gains or losses on...

It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...

It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...

A reserve that captures the cumulative net change in the fair value of an asset as long as it is...

Changes (decrease) in values of assets and liabilities that are driven by changes in fundamental economic factors (such as price...

It stands for fair value losses; changes (decrease) in values of assets and liabilities that are driven by changes in...

It stands for fair value gains; changes (increments) in values of assets and liabilities that are driven by changes in...

Changes (increments) in values of assets and liabilities that are driven by changes in fundamental economic factors (such as price...

An accounting method whereby changes (gains/ losses) in an investment's fair value (FV) are reflected in an entity's net income...

It stands for fair value through net income; in other words, changes (gains/ losses) in an investment's fair value (FV)...