Examlex
What type of virus is used to lock a user's system,or cloud accounts until the system's owner complies by paying the attacker a monetary fee?
Accounting Standards for Private Enterprises
Specific accounting principles and guidelines meant for the financial reporting of privately-held companies, differing from those for publicly traded companies.
Equity Method
An accounting technique used to record investments in other companies, where the investment is initially recorded at cost and adjusted thereafter for the investor's share of the investee’s profits or losses.
Journal Entries
Records of financial transactions in the accounting system.
Impairment Loss
The amount by which the carrying amount of an asset exceeds its recoverable amount, leading to a decrease in the asset's value on the financial statements.
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