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What is structural power?
Equity Method
An accounting technique used to record investments in associated companies, recognizing the investor's share of the investees' income.
Retrospective Change
An adjustment applied to prior period financial statements to correct an error or reflect a new accounting policy as if it had always been applied.
Goodwill
An intangible asset that represents the surplus value of a company beyond its physical assets and liabilities, often arising from factors such as brand reputation, customer relationships, or intellectual property during an acquisition.
Stockholders' Equity
The residual interest in the assets of a corporation after deducting its liabilities, representing ownership interest spread among individual shareholders.
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