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Fair Value

The price / exchange price (an amount measured in currency units- CUs) at which an asset could be exchanged in...

Financing Lease

A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...

Finance Lease

A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...

FVH

It stands for fair value hedge; a hedge that accounts for the changes in the fair value of a recognized...

Fair Value Hedge

A hedge that accounts for the changes in the fair value of a recognized asset or liability or that of...