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CPA Canada Handbook
A comprehensive guide providing standards and guidelines for accounting and financial reporting in Canada.
Equity Method
Equity Method is an accounting technique used by companies to record investments in other companies, recognizing income or loss based on the investee's performance and adjusting the investment's value accordingly.
Consolidating
The process of combining financial statements of separate entities within a corporate group to present as if they were a single economic entity.
Capital Fund
A fund dedicated to financing long-term investment projects or for acquiring fixed assets.
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