Examlex
Which one of the following is least related to the other four?
Equity Method
An accounting method for recording investments in other companies, where the investment is initially recorded at cost and subsequently adjusted for the investor's share of the investee's net income or loss.
Partial Equity Method
An accounting approach used for investments in associates where the investment is recorded at cost and adjusted for the investor's share of profit or losses.
Initial Value Method
An accounting method that records investments at their original purchase cost without adjusting for changes in market value.
Net Position
Net Position represents the difference between an entity's assets and liabilities, indicating the financial health or net worth of an entity.
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