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FVTIS

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

    Available For Sale

    A designation of a financial asset that is classified as available for sale on initial recognition. This entails that such...

      AFS

      It stands for available for sale; a designation of a financial asset that is classified as available for sale on...

        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)...

              FVTPL

              It stands for fair value through profit and loss; a method of measuring financial assets/ financial liabilities whereby changes in...

                Amortized Cost of a Financial Asset

                The amount at which a financial asset is measured at initial recognition, net of any principal repayment (recovery), adjusted for...

                  Nonmonetary Asset

                  An asset that is not a monetary asset. It is an asset that is not in a monetary form: it...

                    Non-Monetary Asset

                    An asset that is not a monetary asset. It is an asset that is not in a monetary form: it...