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...