Examlex
The moons of Uranus orbit within the planet's ____.
Initial Value Method
An accounting method that records investments at their original cost without adjustment for changes in fair value.
Noncontrolling Interest
The portion of equity interest in a subsidiary not attributable to the parent company, which appears in the consolidated financial statements.
Buildings
Structures considered as fixed assets, used for commercial or industrial purposes, and recorded on a company's balance sheet.
Equity Method
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 assets and income.
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