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FVPL

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

    Current Entry Cost

    A value measurement base (an entry value) that indicates the value (price/ cost) currently paid for the purchase of an...

      Current Entry Value

      A value measurement base (originally from entry value) that indicates the value (price) currently paid for the purchase of an...

        FV-CTS

        It stands for fair value less cost to sell; a type of net recoverable amount where the value of an...

          Dividend Equalization Account

          A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring  stability of an entity's...

            DER

            It stands for dividend equalization reserve; a reserve (type of a specific reserve) that is created specifically for the purpose...

              Dividend Equalization Reserve

              A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring  stability of an entity's...

                Supplementary Information

                A type of accounting information that is provided to users of financial statements (by means of supplementary statements), over and...

                  Supplementary Statement

                  A statement that provides "supplementary information" to users of financial statements such as statements of charity (donations) or subsidized lending...

                    Disclosure Notes

                    Specific information that is provided in the footnotes to an entity’s financial statements. These notes carry certain important facts about...