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

A liability that is not a current liability. By nature, it is a liability (financial obligation) that is not due...

A financial liability (FL) that is assumed by an entity for the main purpose of selling or repurchasing in the...

A financial liability that is assumed by an entity for the main purpose of selling or repurchasing in the near...

A financial liability that is assumed by an entity for the main purpose of selling or repurchasing in the near...

The financial liabilities that originate from borrowing money (monetary assets). The received loans and any amounts payable out of which...

Broadly defined, it is a liability that results in an outflow of monetary assets or other financial assets. Specifically, it...

A liability (financial liability) is typically classified and measured at amortized cost. However, a liability may also be classified and...

An option that is embedded in a derivative financial instrument whereby one party has a choice over settlement. In other...

A liability whose value is measured and stated in monetary terms (cash amounts). As such, it is a fixed obligation...