Examlex
The most important difference between primary and secondary groups has to do with:
Equity Method Investments
Accounting for investments where the investor has significant influence but not full control over the investee, recognizing their share of investee profits.
Cash Dividends
Distributions from a company to its shareholders, representing a share of the firm's profits.
Dividend Revenue
Income received from owning shares in a company when the company distributes some of its earnings to shareholders.
Debt Investments-HTM
Debt Investments-HTM (Held-to-Maturity) are debt securities a company intends and is able to hold until they mature, recorded at amortized cost.
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