Examlex
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Equity Method
An accounting technique used to record investments in other companies by recognizing the investor's share of the investee's profits or losses.
Common Stock
Type of equity security that represents ownership in a corporation, giving shareholders voting rights and a share in the company's profits through dividends or stock appreciation.
Liabilities
Financial obligations or debts that a company owes to others, which must be settled over time through the transfer of economic benefits including money, goods, or services.
Fair Value
A reevaluation measure used to assess the worth of an asset or liability based on current market conditions, focusing on the price that would be received to sell the asset or needed to transfer the liability.
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