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Investment Account
An account held at a financial institution for the purpose of managing securities, such as stocks and bonds, for investment purposes.
Equity Method
An accounting technique used to record investments in other companies, where the investment is initially recorded at cost and adjusted over time for the investor's share of the investee's net profits or losses.
Undervalued Inventory
Inventory items that are reported at a value lower than their actual market value or cost of replacement.
Non-Controlling Interest
A minority shareholding in a company, representing an ownership stake that is less than 50% and does not allow for control over the company's operations.
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