An acronym for fair value through equity; a method (measurement base) of measuring financial assets/ financial liabilities whereby changes in...
A method (measurement base) of measuring financial assets/ financial liabilities whereby changes in fair value / fair value gains or...
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 profit and loss; a method of measuring financial assets/ financial liabilities whereby changes in...
A type of net recoverable amount where the value of an asset is defined as the difference between its fair...
It stands for fair value less cost to sell; it is a type of net recoverable amount where the value...
A measure of recoverable amount that is calculated using either the ‘value in use’ (VIU) methodology or the ‘fair value...
A type of net recoverable amount where the value of an asset is defined as the difference between its fair...
It stands for fair value less costs of disposal; it is a type of net recoverable amount where the value...
In connection with assets (tangible assets / fixed assets or intangible asset such as goodwill), it is the amount that...