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FASB ASC
The Financial Accounting Standards Board Accounting Standards Codification, which is the source of authoritative GAAP recognized by the FASB to be applied by nongovernmental entities.
Quantitative Assessment
The evaluation or measurement of something based on quantity or amounts.
Qualitative Assessment
An analysis method that focuses on non-quantifiable factors such as company quality, business model, governance, and risk factors.
Equity Method
An accounting technique used by a company to record its investment in another company when it holds significant influence but not full control.
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