Examlex
Phospholipids make up most of the lipid present both in the body and in food.
Jointly Controlled Assets
Assets that are owned and controlled by two or more parties in a joint venture and are used to obtain benefits from engaging in an activity.
Unincorporated Contractual Association
A group of individuals engaged in a business enterprise without forming a legal corporation.
Equity Method
An accounting technique used by a company to record its investment in another company when it has significant influence but not full control or majority ownership, typically involving the recognition of income proportional to its share of the investee's profits.
One-Line Method
A consolidation method where an investor reports its share of a subsidiary’s or associate’s single line item, such as net income, in its own financial statements.
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