Examlex
Which of the following is NOT a qualitative method?
Accounting Change
Any significant alteration in accounting policies, estimation methods, or reporting practices that impacts the financial statements of a company.
Voting Shares
Shares of a company's stock that grant the holder the right to vote on corporate matters.
Significant Influence
Refers to the power to participate in the financial and operating policy decisions of an investee but is not control or joint control over those policies.
Dividends Received
Income received from owning shares in a company, typically paid out from the company's profits.
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