Examlex
A type of economic model is a(n)
Cost Method
An accounting method used for investments, where the investment is recorded at its acquisition cost and adjustments are made for dividends received and changes in fair value are not recorded.
Trading Securities
Financial instruments bought and held primarily for selling them in the near term to profit from short-term price movements.
Fair Value
An estimate of the market value of an asset or liability, based on the price at which willing parties would enter into a transaction.
Adjusting Entry
A journal entry made at the end of an accounting period to allocate income and expenditure to the appropriate periods.
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