Examlex
Explain the ISO/TS 16949 standard.
Equity Method
A method of accounting employed by a business to log its investment in another firm when it possesses considerable sway but lacks complete authority.
Noncontrolling Interest
A minority stake in a company that is not sufficient to confer control, often reflected in the equity section of the parent company's balance sheet.
Equipment
Tangible property owned by a company that is used in its operations, such as machinery, computers, and office furniture.
Initial Value Method
An accounting method that records investments at their original cost without adjustment for changes in fair value.
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