Examlex
Which of the following are considered characteristics associated with service-oriented technology architecture? Select the correct answer.
Equity Method
A method of accounting where an investor records its investment in an associate company at original cost and subsequently adjusts the carrying amount for its share of the profit or loss and other comprehensive income of the associate.
Consolidation
The process of merging the financial statements of two or more entities into one, typically within a group comprising a parent company and its subsidiaries.
Equity Method
An accounting technique used to record investments in other companies where the investor has significant influence but does not have majority control.
Statement of Comprehensive Income
A financial statement that shows all changes in equity during a period except those resulting from investments by and distributions to equity investors.
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