Examlex
What is acid deposition? What causes it and what are its effects?
Consolidated Balance Sheet
A financial statement that combines the assets, liabilities, and equity of a parent company and its subsidiaries, presenting them as a single entity.
Land Account
An account on the balance sheet that represents the cost of land owned by a company. Unlike other fixed assets, the land is not depreciated.
Investment
The allocation of resources (such as capital or time) with the expectation of receiving future returns.
Fair Value
The price that would be received for an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
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