Examlex
Compare and contrast the language abilities of humans and nonhuman animals.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the IASB that is used globally.
Fair Value Option
The fair value option is an accounting approach allowing companies to measure and report certain assets and liabilities at their fair values to better reflect market conditions.
Equity-Method Investments
An accounting treatment for investments in which the investor has significant influence over the investee, typically between 20% and 50% ownership, requiring the investor to include its share of the investee's income.
Trading Security
A financial instrument held by a firm primarily for the purpose of selling it in the short term for profit.
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