Examlex
In the case of non-current investments in equity instruments,one factor to consider in deciding the appropriate accounting treatment is the level of influence the investor can exert over the investee.These levels include:
Crustaceans
A diverse group of aquatic animals that have a hard exoskeleton, including species such as crabs, lobsters, and shrimps.
Mollusks
A large and diverse phylum of invertebrates that includes snails, slugs, oysters, and octopuses, with a soft body and, frequently, a calcium carbonate shell.
Notochord
A flexible rod made out of a material similar to cartilage that provides support in the embryonic stages of all chordates and some adult animals.
Phylum
A major category in the classification of living organisms, ranking above class and below kingdom.
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