The gain in value that is generated by holding an asset over a period of time. It arises when the...
An accounting method whereby changes (gains/ losses) in an investment's fair value (FV) are reflected in an entity's net income...
It stands for fair value through net income; in other words, changes (gains/ losses) in an investment's fair value (FV)...
It stands for fair value through net income; in other words, changes (gains/ losses) in an investment's fair value (FV)...
A method of measuring financial assets/ financial liabilities whereby changes in fair value (for those items measured at fair value)...
It stands for fair value through income statement; a method of measuring financial assets/ financial liabilities whereby changes in fair...
An accounting rule that defines a situation (tainting) in which classification of an investment as held-to-maturity (HTM) is prohibited if...
A portfolio of financial assets (a debt security portfolio) that gets tainted by a change in an entity's intention and...
A designation of a financial asset that is classified as available for sale on initial recognition. This entails that such...
It stands for available for sale; a designation of a financial asset that is classified as available for sale on...