Examlex
With respect to a client's right to choose the time and means of his or her death, the ACA Code of Ethics:
Equity Method
An accounting technique used by firms to assess the profits earned by their investments in other companies, by recognizing income in proportion to their ownership percentage.
Cash Dividends
The allocation of a part of a corporation's profits, determined by its board of directors, to a group of its stockholders as cash.
Comprehensive Income
Comprehensive income includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. It encompasses net income and other comprehensive income items.
Interest Revenue
Income earned on investments, such as loans and securities, over a period.
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