Examlex
What precautionary steps should you take before you completely shut down your computer? Also, is it safe to turn off your computer while Windows is running? Explain your answer.
Proportionate Consolidation
A method of accounting for a business partnership where the income, expenses, assets, and liabilities of the partnership are combined in proportion to the owning company's percentage of interest in the venture.
Equity Method
An accounting technique used to record investments in other entities, where the investment is initially recorded at cost and adjusted thereafter for the post-acquisition change in the investor’s share of investee’s net assets.
Unit Trusts
Investment funds that allow investors to pool their money together in a single fund, which is managed by a fund manager.
Held for Sale
A classification for assets or disposal groups that are immediately available for sale in their current condition and for which sale is highly probable.
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