Examlex
Most pleural effusions are transudative.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee without having control over those policies.
Equity Method
An accounting technique used to record an investment, where the investor recognizes income equal to its share of the investee's profit.
Securities
Financial instruments representing ownership (stocks), a debt agreement (bonds), or the rights to ownership (derivatives).
Fair Value
An estimated market value of an asset or liability, reflecting current market conditions rather than historical cost, used in financial reporting.
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