Examlex
Which of the following is more likely to help detect occupational frauds?
FVTPL
Fair Value Through Profit or Loss, a classification under International Financial Reporting Standards for financial assets held for trading or designated upon initial recognition as measured at fair value, with changes in fair value recognized in profit or loss.
FVTOCI
stands for Fair Value Through Other Comprehensive Income, a classification under IFRS for financial assets that are measured at fair value with fluctuations recorded in other comprehensive income.
Share Price
The price at which a single share of a company's stock is bought or sold in the market.
ASPE
Accounting Standards for Private Enterprises, a set of accounting practices and principles for private companies in Canada.
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