Examlex
Identify each word as a noun, a pronoun, a verb, an adjective, an adverb, a preposition, a conjunction, or an interjection
-Chicago
Fair Value
An estimate of the price at which an asset or liability could be traded in a fair transaction between willing parties, other than in a forced or liquidation sale.
Unrealized Gain
A profit that exists on paper resulting from an investment that has not yet been sold for cash, indicating an increase in value of the asset.
Equity Method
An accounting technique used to record an investor's proportional share of the associate company's earnings and losses.
Accounting Change
Any significant alteration in accounting policies, estimation methods, or reporting practices that impacts the financial statements of a company.
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