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Fair Value Less Costs of Disposal (FVLCD)
Market sale value minus direct selling costs.
Fair Value Through Other Comprehensive Income (FVOCI) — Debt
Debt measured at fair value, with most value changes in OCI.
Fair Value Through Other Comprehensive Income (FVOCI) — Equity Election
An optional equity category with fair-value changes kept in OCI.
Fair Value Through Profit or Loss (FVTPL)
Fair value changes are recorded in profit or loss.
Financial Asset
Cash or a contractual right to receive financial value.
Financial Buyer
An investor buying mainly for financial return.