Examlex
When using the equity method,the receipt of cash dividends is recorded as revenue because the investor has earned a distribution of earnings by the investee.
Net Market Value
The amount that could be obtained from selling an asset in the market after deducting any selling costs or liabilities.
Uncertainty
The state of having limited knowledge where it is impossible to exactly describe the existing state, a future outcome, or more than one possible outcome.
Provisions
Liabilities of uncertain timing or amount, set aside for future expenses or liabilities.
Timing
Refers to the selection of specific times for events to occur, which can influence the efficiency and effectiveness of operations, investments, and financial reporting.
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