Accounting – Page 86 – Fincyclopedia

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AFS

It stands for available for sale; a designation of a financial asset that is classified as available for sale on...

BM

It stands for business model; the way whereby an entity manages a group of assets for the purpose of collecting...

Business Model

The way whereby an entity manages a group of assets for the purpose of collecting cash flows. A set of...

Non-Tax-Deductible Goodwill

A goodwill that is not deductible for tax purposes- that is, accounting for goodwill is carried out on the basis...

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)...

FVTPL

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

Amortized Cost of a Financial Asset

The amount at which a financial asset is measured at initial recognition, net of any principal repayment (recovery), adjusted for...

Deemed Cost

An amount that is deemed to be a representative (surrogate) of cost or depreciated cost at a specific date, for...