Examlex
What are the requisite elements of fraud?
Equity Method
An accounting technique used to record the investments in other companies, where the investment is significant but the investor does not have full control.
Patent
A legal right granted to an inventor for an exclusive period, typically 20 years, to exploit a new, useful, and non-obvious invention.
Consolidated Cash Flows
A statement merging the cash flows of a parent company and its subsidiaries to present the overall cash generated or used by the entire group.
Equity Method
An accounting technique used to record investments in other companies by recognizing income and changes in investment value.
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