Examlex
Compare and contrast the relationships a firm may have with market and non-market stakeholders.
Unrealized Gains
Increases in the value of assets that have not yet been sold and therefore not turned into cash.
Historical Cost
The original purchase price or cost of acquiring an asset, not adjusted for inflation or market changes.
Equity Method
An accounting technique used to record investments in other companies, recognizing the investor's share of the investee's net income.
Parent Company
A company that holds enough voting stock in another firm to control management and operations by influencing or electing its board of directors.
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