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FV Losses

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

    FV Gains

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

      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)...

          FVTIS

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

            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...

                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)...