Examlex
What is meant by the format of a cell?
Significant Influence
The ability of an investor to affect decisions of the investee in which it holds a significant but not controlling interest, typically through ownership of 20% to 50% of voting shares.
Investee
The entity in which an investment is made, usually implying that the investor has significant influence but not full control over it.
Equity Method
An accounting technique used to record investments in associate companies where the investor has significant influence but not full control.
Cost Method
An accounting method that values inventory and cost of goods sold based on the purchase cost of the materials.
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