Examlex
Gloger's rule concerns a correlation between:
Trading Securities
Financial instruments bought and held primarily for selling them in the near term to profit from short-term price fluctuations.
Fair Value
An estimate of the market value of an asset or liability, based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.
Equity Method
An accounting technique used to record investments in associate companies, reflecting the investor’s share of the investee’s profit or loss.
Stock Investments Account
An account that records the purchase price and subsequent value of stock investments owned by an individual or a company.
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