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Explain how equity securities having significant influence are accounted for and reported in the financial statements. Include a discussion of the criterion for these securities in terms of an investee's voting stock.
Hallucinogen
A substance causing hallucinations, perceptions of objects, or sensations with no reality, often used recreationally or in spiritual practices.
Marijuana
Marijuana is a psychoactive drug from the Cannabis plant used for medical or recreational purposes, known for its effects on mood, perception, and behavior.
LSD
A powerful hallucinogenic drug that alters perception, mood, and cognitive processes, known formally as lysergic acid diethylamide.
Barbiturates
A class of drugs historically used for their sedative, hypnotic, and anxiolytic properties, though now less common due to the risk of dependence and overdose.
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