Examlex
A code of ethics should be guided by all of the following areas of concern, except:
Amortized Cost
The accounting method of gradually reducing the cost value of an intangible asset through periodic charges to expense.
Minority Passive Equity Securities
Investments in equity instruments where the investor does not have significant influence or control over the operations of the investee.
Long-Term
Refers to assets, liabilities, or financial investments that are expected to be realized or mature beyond one year.
Historical Cost
The original monetary value of an asset or investment at the time of its acquisition or payment.
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