Examlex
How does a parent company account for the sale of a portion of an investment in a subsidiary?
Investing Activities
Financial activities related to the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
Acquisition of New Securities
The process by which a company or individual buys new stocks, bonds, or other forms of investment securities to add to their portfolio.
Early Retirement
A process where employees opt to retire before the traditional retirement age, often with specific incentives offered by employers.
Available-For-Sale Investment
A classification for investments in securities that are not classified as held-to-maturity or trading securities, with changes in their value recorded in other comprehensive income.
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