Examlex
Tangibility refers to __________.
Amortized Cost
The amount at which a financial asset or liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortization using the effective interest method.
Trading Securities
Financial instruments that are purchased and held primarily for selling them in the near term to generate income on short-term price differences.
Marketable Securities
Financial instruments that can be easily converted into cash, typically with high liquidity and short-term maturities.
Equity Method
An accounting technique used to record investments in other companies, where the investment is initially recorded at cost and adjusted thereafter for the investor's share of the investee’s profits or losses.
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