Examlex
The excess return is the ________.
Equity Method
An accounting technique used for recording investments in associate companies where the investment is initially recognized and subsequently adjusted for the investor’s share of the net assets of the investee, including recognized income or loss.
Cost Method
An accounting method used to record investments in which the investment is recorded at its acquisition cost without recognizing subsequent changes in market value.
Investment Method
A technique for recognizing the investor's share of investee profits and adjusting the carrying amount of the investment accordingly.
Accounting
The systematic process of recording, summarizing, and reporting the financial transactions and positions of a company.
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