Examlex
The increased practice of donor insemination for pregnancy by lesbian North American and European women has been termed as the ________________.
Shareholders' Equity
The residual interest in the assets of an entity after deducting liabilities, essentially representing the owners' equity in a corporation.
Equity Method
An accounting technique used to record investments in subsidiary companies, where the investment's value is adjusted over time to reflect the investor's share of the subsidiary's profits or losses.
Consolidation
The process of combining the financial statements of several subsidiary companies into the statements of a single parent company, displaying the group's total financial status as a single entity.
Cost Method
An accounting method used to value an investment, where the investment is recorded at its cost and adjustments are only made when there are declines in value or realized returns.
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