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One-Line Method
A consolidation method where an investor reports its share of a subsidiary’s or associate’s single line item, such as net income, in its own financial statements.
Equity Method
An accounting technique used by a company to record its investment in another company when it has significant influence but does not have full control.
Joint Ventures
A business arrangement in which two or more parties agree to pool their resources for the purpose of accomplishing a specific task or business activity.
Accounting Methods
The specific rules and procedures used by a company to prepare its financial statements, including cost, accrual, and cash basis methods.
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