Examlex
_______________ database design takes a physical view of the data that describes how data are to be physically stored and accessed on the storage devices of a computer system.
Equity Method
An accounting method used to account for investments in other companies by recognizing the investor’s share of the investee's profits and losses.
Contractual Agreement
A legally binding contract between two or more parties outlining the terms and conditions of their arrangement.
Financial Statements
Documents that provide an overview of a company's financial condition, including the balance sheet, income statement, and cash flow statement.
Joint Arrangement
An agreement between two or more parties to undertake an economic activity that is subject to joint control.
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