A multi-level prioritization system (hierarchy) that groups the inputs used in valuation techniques (particularly for fair value calculation/ estimation) into...

A value measurement base (an entry value) that indicates the value (price/ cost) currently paid for the purchase of an...

A value measurement base (originally from entry value) that indicates the value (price) currently paid for the purchase of an...

A hedge that accounts for the changes in the fair value (FV) of a recognized asset or liability or that...

The base or basis that is used, in accounting, for measurement of value. The value of an element (e.g., an...

The determination of the monetary amount at which an asset/ liability is to be recognized in the balance sheet using...

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

A sort of deprival value for a liability (only used for the measurement of specific types of liabilities). It is...

The past exit price for a liability. It is the price (exit price) that an entity paid or would have...