Examlex
The standard deviation embodies the properties of a bell-shaped distribution of values.
Equity Method
This involves documenting investments when the investor holds substantial influence over the entity being invested in, without having total control.
Goodwill
An intangible asset that arises when a buyer acquires an existing business, representing the premium paid over the fair market value of the net identifiable assets.
Retrospectively Apply
The action of applying a new accounting policy to transactions, other events, and conditions as if that policy had always been applied.
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