Examlex
Deviance:
Equity Method
An accounting technique used to record investments in other companies, where the investment is reflected as an asset and changes in the value of the investment adjust the investor's income.
Realized Gains
Profits that are recognized when assets are sold for a price higher than their book value.
Equity Method
is an accounting technique used to record investments in associated companies where the investor has significant influence but not full control.
Cost Method
An accounting method used to value holdings in another company at the cost of acquisition plus any additional costs incurred.
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