Examlex
When a patient stops short of remembering a traumatic experience he/she is displaying transference.
Partial Equity Method
An accounting method used when an investing entity holds a significant but not controlling interest in another entity, recording the investment at cost and recognizing a proportionate share of the investee's earnings.
Consolidated Entity
A group of companies that includes a parent and its subsidiaries, for which financial performance is presented in a single set of financial statements.
Book Value
The net value of a company's assets as recorded on the balance sheet, excluding intangible assets like goodwill.
Fair Value
Fair Value is the estimated market value of an asset or liability, based on current prices in an open market, used for financial reporting.
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