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Asset Revaluation Surplus
Excess amount by which an asset's carrying amount is increased upon its revaluation, reported in equity under other comprehensive income.
Investment in Associate
An investment in associate refers to an investment in another entity where the investor has significant influence, usually indicated by owning 20% to 50% of the voting stock, but not control, over the investee.
Equity Method
is an accounting technique used to record investments in other companies, where the investment is initially recorded at cost and subsequently adjusted to reflect the investor's share of the investee's net profit or loss.
Share Capital
The major account reflecting contributed capital.
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