It stands for fiscal year option/ financial year option; an option that allows an entity to change its financial year...
An option that allows an entity to change its financial year (reporting year) to accommodate certain seasonality effects in business...
It stands for fair value option; an option or alternative for an entity to use fair value (FV) as a...
An option or alternative for an entity to use fair value (FV) as a basis for recording its financial assets/...
It stands for realizable cost savings (or realized cost savings); the amount by which the current cost of the assets...
The amount by which the current cost of the assets held by an entity in the current period increases. This...
A sort of deprival value for a liability (only used for the measurement of specific types of liabilities). It is...
The past exit price for a liability. It is the price (exit price) that an entity paid or would have...
The past exit price for a liability. It is the price (exit price) that an entity paid or would have...
A past exit price for a liability is the price (exit price) that an entity paid or would have paid...