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 monetary amount at which a financial asset or financial liability is measured at the time it is first recognized...

It stands for arm's length principle; a market standard that assumes a normal transaction to be one which is entered...

A market standard that assumes a normal transaction to be one which is entered into by and between two unrelated...

A transaction which is entered into by and between two unrelated and well-informed parties, that is, those who have no...

A market where transactions involving an asset or a liability occur in a frequency and volume enough to establish a...

It stands for market value added; a measure of value that uses the notion of market value: it compares an...

A measure of value that uses the notion of market value: it compares an entity's current market value with the...

The price that an entity would receive in exchange for the sale/ disposal of an asset or would pay to...