Examlex
According to the cognitive theory of transfer,
Equity Method
An accounting technique used to record investments in other companies where the investor has significant influence but does not have majority control.
Statement of Comprehensive Income
A financial statement that shows all changes in equity during a period except those resulting from investments by and distributions to equity investors.
Voting Shares
Shares that grant the holder the right to vote on company matters, such as electing the board of directors or making decisions affecting the company's policies.
Shareholders' Equity
The residual interest in the assets of an entity after deducting liabilities, essentially representing the owners' equity in a corporation.
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