Examlex
A database alias can also arise because the same data item is called different things in different programs written in different languages.
Economic Interest
A stake or concern in an economic entity or activity, often referring to the level of investment or involvement an individual or organization possesses in a company or project.
Equity Method
An accounting technique used by companies to record their investments in other companies when they have significant influence but not full control.
Cost Method
An accounting approach used to account for investments, where the investment is recorded at its cost and adjustments are made for dividends received or possible impairments.
Note Disclosure
An explanatory or descriptive information included within financial statements, usually providing details about the basis of preparation, accounting policies, and specifics of certain account balances.
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Q150: External users of accounting information include stockholders,investors,creditors,government