Examlex
One way to strengthen a generalization from a sample is to enlarge the sample size.
Cost Method
An accounting technique used to record investments at their original purchase cost, adjusting for dividends received and not for changes in market value.
Equity Method
An accounting method for recording investments in which the investor recognizes income from the investee in proportion to its share of the investee’s profit or loss.
Investment in Subsidiary
Refers to the holding of shares or interests by one company (the parent company) in another company (the subsidiary).
Goodwill
A non-material asset generated from purchasing another company at a cost exceeding the fair market value of its tangible net assets.
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