Examlex
What is the significance of CDK?
Fair Values
The estimated market value of an asset or liability, based on current conditions and knowledgeable, willing parties' transactions.
Book Values
The value of an asset as reported on the balance sheet, calculated as the original cost of the asset minus any depreciation, amortization, or impairment costs.
Gain or Loss
The financial result of disposing of an asset or settling a liability for more or less than its carrying amount.
Equity Method
An accounting technique used when a company holds significant influence over another but does not control it, allowing the investment to be recorded at original cost and adjusted for the investor's share of profits and losses.
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