It stands for fair value gains; changes (increments) in values of assets and liabilities that are driven by changes in...

Changes (increments) in values of assets and liabilities that are driven by changes in fundamental economic factors (such as price...

The gain/ loss in value that is generated by holding an asset over a period of time. It arises when...

The loss in value that results from holding an asset over a period of time. It arises when the value...

The gain in value that is generated by holding an asset over a period of time. It arises when the...

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...