Examlex
Which of the following is NOT included in a book citation in the reference list?
Fair Value
An estimate of the price at which an asset or liability would change hands between willing parties, not under duress, in an orderly transaction.
Initial Value Method
An accounting method where investments are recorded at their cost at the time of acquisition without subsequent adjustment for changes in market value.
Consolidation Worksheet
A tool used in accounting to combine the financial statements of a parent company with its subsidiaries to prepare a consolidated statement.
Equity Method
An accounting technique used to record investments in other companies by recognizing the investor's share of the investee's profits or losses.
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