Examlex
Which of the following statements is NOT true about business plans?
Held-for-Collection Investments
Investments acquired with the intention of holding them to collect their contractual cash flows, rather than for selling in the near term.
Equity Method
An accounting technique used for recording investments in associate companies where the investor has significant influence over the investee.
Carrying Value
The book value of an asset on a company's balance sheet, derived from its original cost minus accumulated depreciation or amortization.
Net Income
The total profit of a company after all expenses, including taxes and operating costs, have been deducted from total revenues.
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