Examlex
What is an ion and how is it useful?
Equity-Method Investments
An accounting treatment for investments in which the investor has significant influence over the investee, typically between 20% and 50% ownership, requiring the investor to include its share of the investee's income.
Trading Security
A financial instrument held by a firm primarily for the purpose of selling it in the short term for profit.
Available-for-sale Security
Financial securities that are not classified as held-for-trading or held-to-maturity, and thus can be sold in the market.
Accounting
The systematic process of recording, summarizing, analyzing, and reporting financial transactions of a business or individual.
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