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In general, the substitution effect is larger than the offsetting income effect for ______ good.
Fair Value Through Profit or Loss
An accounting approach where financial assets are valued at their current market price, with changes in fair value reported in the profit or loss statement.
Journal Entries
The record of financial transactions in the books of accounts in chronological order, showing the accounts and amounts debited and credited.
Significant Influence
The power to participate in the financial and operating policy decisions of a business, without controlling it.
Common Shares
Equity investments that represent ownership in a company, giving holders voting rights and a share in the company's profits through dividends.
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