Examlex
Date rape involves:
Fair Value Option
An accounting strategy allowing companies to choose to value and report certain assets and liabilities at fair market prices.
Equity Method Investments
An accounting technique used by a company to record its investment in another company, where the investment gives the investor a significant influence over the investee.
Account For
Refers to the process of recording financial transactions in the financial statements.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is global in scope.
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