Examlex
Construction workers at times face high rates of unemployment because their work is both seasonal and subject to wide swings over the business cycle.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee, but not control those policies; often evidenced by ownership of 20% to 50% of the voting shares of the investee.
Fair Value
The revenue generated from selling an asset or the charge for relocating a liability in a formal trade between market counterparts at the appraisal time.
Journal Entries
Records that note the details of financial transactions in accounting, following the double-entry bookkeeping method.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee, but not control them, often associated with ownership of 20% to 50% of voting stock.
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