Examlex
Publisher will correct typographical errors such as ____ capitalized letters at the beginning of a word.
FVTPL
The acronym stands for Fair Value Through Profit or Loss; this designation refers to financial assets or liabilities that are recorded at fair value, with any changes directly affecting profit or loss.
Fair Value
An estimate of the price at which an asset or liability could be traded in a fair transaction between willing parties, other than in a forced or liquidation sale.
Unrealized Gain
A profit that exists on paper resulting from an investment that has not yet been sold for cash, indicating an increase in value of the asset.
Equity Method
An accounting technique used to record an investor's proportional share of the associate company's earnings and losses.
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