Examlex
Which of the following terms refers to self-evaluations in the different domains of an individual's life?
Retained Earnings
The portion of net income not distributed as dividends but retained by the company to reinvest in its core business or to pay debt.
Partial Equity Method
A variation of the equity method in accounting, where the investor recognises income from the investee to the extent of dividends received, with some adjustments.
Initial Value Method
An accounting method which records assets and investments at their original purchase cost.
Lower-of-Cost-or-Market-Value
An accounting principle requiring that inventory be recorded at the lower of either its historical cost or its current market value.
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