Examlex
What is the definition of the following term:
-Mahayana Buddhism:
Fair Value Adjustment
An accounting practice of updating the book value of assets and liabilities to reflect their current market values.
Adjunct Asset
An addition to an asset that increases its value, often for accounting or tax purposes.
Equity Method
An accounting technique used to record investments in other companies by recognizing income and changes in investment value.
Book Value
The net value of an asset or liability recorded in financial statements, calculated as original cost minus accumulated depreciation or amortization.
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