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  • Monday, April 28, 2025
  • The Financial Encyclopedia
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FW

It stands for framework; a collection of fundamental concepts for general purpose financial reporting that is developed and used by...

    Framework

    A collection of fundamental concepts for general purpose financial reporting that is developed and used by a standards-setter as a...

      Foreign Exchange Risk

      The risk that arises from potential fluctuations in the fair value (FV) or future cash flows of a financial instrument...

        Fair Value of an Equity Instrument

        The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...

          Factoring

          A financial transaction whereby an entity sells or transfers title to its accounts receivable (A/R) to a third party (known...

            FVR

            It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...

              FV Reserve

              It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...

                Fair Value Reserve

                A reserve that captures the cumulative net change in the fair value of an asset as long as it is...

                  Fair Value Losses

                  Changes (decrease) in values of assets and liabilities that are driven by changes in fundamental economic factors (such as price...

                    FV Losses

                    It stands for fair value losses; changes (decrease) in values of assets and liabilities that are driven by changes in...