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FV Gains

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

Fair Value Gains

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

Fair Value Through Net Income

An accounting method whereby changes (gains/ losses) in an investment's fair value (FV) are reflected in an entity's net income...

FVNI

It stands for fair value through net income; in other words, changes (gains/ losses) in an investment's fair value (FV)...

FV-NI

It stands for fair value through net income; in other words, changes (gains/ losses) in an investment's fair value (FV)...

Fair Value Through Income Statement

A method of measuring financial assets/ financial liabilities whereby changes in fair value (for those items measured at fair value)...

FVTIS

It stands for fair value through income statement; a method of measuring financial assets/ financial liabilities whereby changes in fair...

FVTE

An acronym for fair value through equity; a method (measurement base) of measuring financial assets/ financial liabilities whereby changes in...

Fair Value Through Equity

A method (measurement base) of measuring financial assets/ financial liabilities whereby changes in fair value / fair value gains or...

Fair Value Through Profit and Loss

A method of measuring financial assets/ financial liabilities whereby changes in fair value (for those items measured at fair value)...