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Describe the factors that encouraged the emergence of Realism as a movement. Providing examples, describe subjects and techniques that conform to Realist principles.
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.
Cost Method
An accounting method used to value inventory or investments at their original cost, without considering market value changes.
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