Examlex
____________'s location makes it a critical replenishment port in Asia.
Equity Method
An accounting technique used to record investments in subsidiary companies, where the investment's value is adjusted over time to reflect the investor's share of the subsidiary's profits or losses.
Consolidation
The process of combining the financial statements of several subsidiary companies into the statements of a single parent company, displaying the group's total financial status as a single entity.
Cost Method
An accounting method used to value an investment, where the investment is recorded at its cost and adjustments are only made when there are declines in value or realized returns.
Equity in Earnings
The share of the profits or losses from investments in associates that a company accounts for using the equity method.
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