The BLOB,CLOB,and NCLOB Datatypes Are Called ____________________ LOBs

question 21

Short Answer

The BLOB,CLOB,and NCLOB datatypes are called ____________________ LOBs.

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Definitions:

Equity Recognition

The process of including equity investments in the financial statements of an investor, reflecting ownership interest in a company.

Revaluation Surplus

An increase in value of an asset, reflected in the books of account, over its previously recorded net book value.

Adjustment Recognition

The process of incorporating adjustments into financial statements for more accurate representation of financial positions or to reflect specific accounting standards.

Equity Profits

Profits that result from an investor's share in the earnings of an equity-accounted investee, reflecting the investor's ownership interest in the investee.