Examlex
Which of the following was not proposed by Cesare Beccaria?
Cost Method
A method of accounting for equity investments representing less than 20% of the outstanding shares of the investee. The purchase is at original cost, and any gains or losses upon sale are recognized by the difference between the sale proceeds and the original cost.
Parent Company
The corporation owning all or a majority of the voting stock of the other corporation.
Voting Stock
Shares that grant the shareholder voting rights in corporate decisions, typically involving the election of the board of directors.
Interest Revenue
Income earned from investments, loans, or other earning assets that yield interest over time.
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