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FVTOCI
Fair Value Through Other Comprehensive Income (FVTOCI) is an accounting classification for financial assets, indicating changes in fair value are reported in other comprehensive income rather than profit or loss.
FVTPL
Stands for Fair Value Through Profit or Loss, an accounting measure where financial assets and liabilities are recorded at their current market value and changes in fair value are recognized in profit or loss.
Comprehensive Income
The total change in equity for a reporting period other than from transactions with owners, including all recognized income and expenses, both realized and unrealized.
Equity Method
An accounting technique used to record investments in other companies, where the investment is initially recorded at cost and adjusted thereafter for the post-acquisition changes in the investee's net assets.
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