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

A method of measuring financial assets/ financial liabilities whereby changes in fair value (for those items measured at fair value)...

It stands for fair value through income statement; a method of measuring financial assets/ financial liabilities whereby changes in fair...

A designation of a financial asset that is classified as available for sale on initial recognition. This entails that such...

It stands for available for sale; a designation of a financial asset that is classified as available for sale on...

An acronym for fair value through equity; a method (measurement base) of measuring financial assets/ financial liabilities whereby changes in...

A method (measurement base) of measuring financial assets/ financial liabilities whereby changes in fair value / fair value gains or...

A method of measuring financial assets/ financial liabilities whereby changes in fair value (for those items measured at fair value)...

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

A type of net recoverable amount where the value of an asset is defined as the difference between its fair...