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 goodwill that is not deductible for tax purposes- that is, accounting for goodwill is carried out on the basis...
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...