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  • Tuesday, April 29, 2025
  • The Financial Encyclopedia
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FV Accounting

An accounting method that is based on the use of fair value (FV); it involves recognizing and measuring an entity's...

    Fair Value Accounting

    An accounting method that is based on the use of fair value (FV); it involves recognizing and measuring an entity's...

      Tier-1 Instrument

      An instrument (any type of securities or financial obligations) that is created or issued by an entity (the issuer) as...

        Asset Revaluation Reserve

        A non-statutory reserve that is created by virtue of the application of accounting policy for non-financial assets such as property,...

          Tier-1 Equity Instrument

          An instrument (any type of securities or financial obligations) that is created or issued by an entity (the issuer) as...

            HCA

            It stands for historical value accounting; a method of accounting that has historical cost (HC) as a measurement base for...

              Historical Cost Accounting

              A method of accounting that has historical cost (HC) as a measurement base for assets and liabilities. At initial recognition,...

                FVPL

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

                  Current Entry Cost

                  A value measurement base (an entry value) that indicates the value (price/ cost) currently paid for the purchase of an...

                    Current Entry Value

                    A value measurement base (originally from entry value) that indicates the value (price) currently paid for the purchase of an...