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...

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...

The smallest identifiable group of assets that generates its own cash inflows. In other words, this unit (or group of...

It stands for cash generating unit; it is the smallest identifiable group of assets that generates its own cash inflows....

A synonym for noncurrent liability; a liability that is not a current liability. By nature, it is a liability (financial...

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