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BTL

It stands for below the line; in the income statement (profit and loss/ PnL) it describes income and expenditure (expenses)...

    AOCI

    It stands for accumulated other comprehensive income; the amount of other comprehensive income (OCI) that is accumulated by a firm...

      OCI

      It stands for other comprehensive income; the income (revenue and expense items) that results from changes in net assets that...

        NRV

        It stands for net realizable value; the net monetary amount that would be received if an asset is sold today...

          FVH

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

            ATL

            It stands for above the line; in the income statement (profit and loss/ PnL) it describes income and expenditure (expenses)...