Examlex
Rome got its name either from Romulus or from a Greek word meaning "strength."
Significant Influence
The power to participate in the financial and operating policy decisions of a business, but not control them completely, typically associated with ownership of between 20% and 50% of voting stock.
Fair-value Method
An accounting strategy used for valuing and assessing assets and liabilities based on current market prices or estimates.
Equity Method
An accounting technique used to assess the earnings of an investment in another company by recognizing the income earned proportional to ownership interest.
Accounting Principle
A guideline or rule that shapes the theoretical basis for accounting practices and financial reporting.
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