Examlex
Which of the following devices are hardware?
Equity Method
An accounting technique used by firms to assess the profits earned through their investment in other companies.
Investment Interest
Interest incurred on money borrowed to purchase or hold investment assets, potentially deductible against investment income for tax purposes.
Equity Method
A method of accounting where an investor records its investment in an associate company at original cost and subsequently adjusts the carrying amount for its share of the profit or loss and other comprehensive income of the associate.
Consolidation
The process of merging the financial statements of two or more entities into one, typically within a group comprising a parent company and its subsidiaries.
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