Examlex
What is HACCP,and why is it important?
Partial Equity Method
A method of accounting for an investment where the investor recognizes income to the extent of dividends received and any changes in the investee's equity.
Equity Method
An accounting technique used to assess the profits earned by investments in other companies, recognizing income based on the pro-rata share of earnings.
Investment in Brinkman Corp.
The purchase of equity or debt securities of Brinkman Corporation as a form of investment, expecting to earn returns.
Undervalued Equipment
Equipment whose market price is less than its intrinsic value or original cost, indicating it might have been underestimated in financial records.
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