Examlex
Research into new technologies conveys neither negative externalities nor positive externalities.
Fair Value
The financial receipts from a sale of an asset or the liabilities' transfer expense in a transaction that is orderly and involves market participants at the time allocated for measurement.
Equity Method
An accounting procedure used for recording investments in associated companies where the investor has significant influence but not control.
Significant Influence
The capability to engage in the decision-making processes regarding the financial and operational policies of an investee, but without exercising control or shared control over such policies.
Equity in Income
Earnings attributed to a company's investment in other companies, reflecting the share of profits from the investments.
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