Examlex
Utilizing current employee referrals of family members and friends is not recommended because of problems with favoritism and nepotism.
Equity Method
An accounting technique used to record investments in associate companies, reflecting the investor's proportional share of the investee's net income or loss.
Carrying Amount
The value at which an asset or liability is recognized on the balance sheet, calculated as historical cost minus accumulated depreciation or amortization and impairment losses.
Legal Obligations
Commitments or duties bound by law that require an individual or company to act or refrain from acting in a certain manner.
Other Comprehensive Income
Earnings derived from non-operational activities that are not included in net income, recorded in equity.
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