The costs that are incurred by an entity in selling an asset or transferring a liability in the principal market...

It stands for effective interest method; an method/ technique whereby the amortized cost of a financial asset or a financial...

An method/ technique whereby the amortized cost of a financial asset or a financial liability is calculated to the effect...

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)...

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...

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...