Examlex
Product line extension refers to the development of items to be included in a product line that are similar to existing items and are intended as substitutes for them.
Fair Value Increments
Increases in the value of an asset to reflect its current market price rather than its book value or purchase price.
Entity Method
A method of consolidation that treats all companies involved as a single, unified entity for financial reporting purposes.
Dividends Declared
A formal announcement by a company's board of directors to distribute a portion of the company’s earnings to shareholders.
Dividend Income
Income earned by investors from receiving dividends, which are distributed portions of a company's profit.
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