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...

An accounting rule that defines a situation (tainting) in which classification of an investment as held-to-maturity (HTM) is prohibited if...