Examlex
The choice between studying an economics degree and an arts degree involves opportunity cost.
Equity Method
The equity method is a type of accounting used for investments, where the investment is initially recorded at cost and subsequently adjusted to reflect the investor's share of the net assets of the investee.
Noncontrolling Interest
The portion of equity (ownership) interest in a subsidiary not attributable to the parent company.
Intra-Entity Asset Transfers
Transactions involving the transfer of assets between divisions or units within the same company.
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