Examlex
In the past two decades, there has been a movement to view crimes like rape and sexual relations with children not so much as sex crimes but as crimes of _____.
Equity Method
An accounting technique used by firms to assess the profits earned by their investments in other companies, where the investment is recorded at original cost and subsequently adjusted to reflect the investor's share of the net assets of the investee.
Carrying Value
The book value of an asset or liability on a company's balance sheet, representing its value according to accounting standards.
Unrealized Gain
A profit that results from an investment that has increased in value but has not yet been sold for cash.
Acquisition Differential
The gap between what a company is bought for and the true worth of its recognizable assets and debts.
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