A change in intent and ability to continue with a specific classification to maturity. More specifically, tainting occurs if an...

All items (assets and liabilities) that are not reported on the statement of financial position (balance sheet) of an entity....

It stands for off balance sheet; all items (assets and liabilities) that are not reported on the statement of financial...

A reserve that consists of the cumulative fair value gains or losses on available for sale assets (AFS), and is...

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...