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______ is credited with proving that viruses and bacteria could cause disease.
Fair Value
The estimated price at which an asset or liability could be sold or settled in a current transaction between willing parties.
Equity Method
An accounting technique used to record investments in associate companies where the investor has significant influence but not full control, recognizing income in proportion to their share of the earnings.
Carrying Amount
The value at which an asset is recognized on the balance sheet, considering factors like initial cost, depreciation, and impairment losses.
Bond Investment
Purchasing bonds as a way to invest capital, where the investor loans money to an entity (corporate or governmental) that borrows the funds for a defined period at a fixed interest rate.
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