Examlex
Some minerals have the same chemical composition but different crystal structures, a phenomenon termed _______.
Equity Method
A method of accounting for an investment where the investor recognizes income based on its share of the investee's profits or losses, adjusting the carrying amount of the investment.
Unamortized Purchase Discrepancy
The portion of the purchase price that has not yet been allocated or amortized over the assets acquired in a transaction.
Equity Method
An accounting principle used for incorporating the investor's share of associates' profits or losses, contributing to the investor's book value of the investment.
Shareholders' Equity
The residual interest in the assets of a corporation that remains after deducting its liabilities, representing the owners' claim on the business.
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