Examlex
An employer can use a lockout in an attempt to "break" a union.
Equity Investments-AFS
Acronym for Available-for-Sale, equity investments are securities not classified as held-for-trading or held-to-maturity, and can be sold in response to liquidity needs.
Equity Method
An accounting technique used to record investments in other companies where the investor has significant influence but does not have full control.
Fair Value Method
The fair value method is an accounting approach that measures assets and liabilities at estimates of their current market value rather than historical cost.
Historical Cost Method
An accounting technique that values an asset at its original purchase price, without adjustments for inflation or market value changes.
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