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FVTPL

It stands for fair value through profit and loss; a method of measuring financial assets/ financial liabilities whereby changes in...

Fair Value Less Cost To Sell

A type of net recoverable amount where the value of an asset is defined as the difference between its fair...

FVLCTS

It stands for fair value less cost to sell; it is a type of net recoverable amount where the value...

Fair Value Less Costs of Disposal

A type of net recoverable amount where the value of an asset is defined as the difference between its fair...

FVLCD

It stands for fair value less costs of disposal; it is a type of net recoverable amount where the value...

Financial Reporting Goodwill

A goodwill whose value is derived from financial statements and for financial reporting purposes. More specifically, the meaning of goodwill...

Financial Instrument

Any contract or contractual agreement that gives rise to a financial asset (cash, an equity instrument issued by another entity,...

FMV

It stands for fair market value; the price that agreed by a buyer and a seller for a specific asset...

Fair Market Value

The price that agreed by a buyer and a seller for a specific asset or liability, in the open market...

Fair Value of an Asset

The fair value of an asset is the price that would be received to sell an asset in an orderly...