Examlex
Match each definition to the corresponding term.
-Nested structures
Significant Influence
The power to participate in the financial and operating policy decisions of a business, without controlling it.
Common Shares
Equity investments that represent ownership in a company, giving holders voting rights and a share in the company's profits through dividends.
Equity Method
An accounting method used to assess the profits earned through the investment in another company by updating the investment's value based on the investee's net income or loss.
Journal Entries
The record of financial transactions in an accounting system, entered as debits and credits to various accounts.
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