Examlex
The triarchic reciprocal causality emphasizes the dynamic interplay of:
Cost Method
An accounting approach whereby investments are recorded at their original purchase cost, without adjusting for changes in fair value, except for impairments.
Investment
The allocation of resources, such as capital or time, in the expectation of generating an income or profit.
CICA Handbook
The Canadian Institute of Chartered Accountants Handbook, which contains accounting and assurance standards in Canada.
Capitalize
To record a cost as a long-term asset rather than an expense, spreading the cost over its useful life.
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