It stands for fair value through other comprehensive income; the gains/ losses resulting from assets measured at fair value due...

It stands for fair value through other comprehensive income; the gains/ losses resulting from assets measured at fair value due...

The gains/ losses resulting from assets measured at fair value due to changes in fair value-measured amounts. These changes are...

The process of reclassifying gains or losses from equity (fair value changes) to P&L (statement of profit and loss, SOPL)...