Examlex
Continuous measures of attachment do not offer the statistical advantages of the three-type attachment taxonomy
Initial Value Method
An accounting method where investments are recorded at their purchase cost, without subsequent adjustment for market changes.
Identifiable Net Assets
Assets of a company that can be clearly identified and measured, used in business combinations to determine the amount of goodwill or gain from a bargain purchase.
Book Value
The value of an asset as recorded on the balance sheet, calculated as the cost of the asset minus any depreciation.
Proportionate Book Value
The valuation of an entity's share in an investment, calculated based on the proportionate share of the invested entity’s book value.
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