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CF

It stands for conceptual framework; a collection of fundamental concepts for general purpose financial reporting that is developed and used...

    TFO

    It stands for true and fair override; a provision/ condition (embedded in accounting standards) that calls for departure from the...

      Overriding

      A provision/ condition (embedded in accounting standards) that calls for departure from the requirements of a specific standard when compliance...

        True and Fair Override

        A provision/ condition (embedded in accounting standards) that calls for departure from the requirements of a specific standard when compliance...

          NFR

          It stands for non-financial risk; all of the risks which are not part of the broad universe of financial risks...

            Non-Financial Risk

            All of the risks which are not part of the broad universe of financial risks (mainly, market risk, credit risk...

              Day-1 Gains

              The gains that are recognized (at the time of initial recognition) as the difference between a transaction price (in relation...

                Day-1 Losses

                The losses that are recognized (at the time of initial recognition) as the difference between a transaction price (in relation...

                  Day One Losses

                  The losses that are recognized (at the time of initial recognition) as the difference between a transaction price (in relation...

                    Day One Gains

                    The gains that are recognized (at the time of initial recognition) as the difference between a transaction price (in relation...