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When we,as listeners,focus on the message,we are said to
Fair Value Through Profit or Loss
An accounting approach where financial assets are recorded at their fair value, with changes affecting the profit or loss statement directly.
Market Value
The current price at which an asset can be bought or sold in a public market.
Cost Method
An accounting method used to value investments where the investment is recorded at purchase cost without recognizing interim income or loss.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee, without control or joint control.
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