Examlex
Describe and state the historical significance of the following:
-New France
Consolidation Worksheet
A tool used in preparing consolidated financial statements, aiding in the combination of financial information from multiple entities within a corporate group.
Initial Value Method
A method used in accounting to record investments based on their acquisition costs without any subsequent change except for impairments.
Treasury Stock Approach
A method of calculating the effect of share options on diluted earnings per share by assuming treasury shares are bought at the average market price.
Long-Term Liabilities
Liabilities that are not due to be settled within the next 12 months.