Examlex
Cephalization is most commonly associated with
Equity Method
An accounting technique used to record investments in other entities, where the investment is initially recorded at cost and adjusted thereafter for the post-acquisition change in the investor’s share of investee’s net assets.
Unit Trusts
Investment funds that allow investors to pool their money together in a single fund, which is managed by a fund manager.
Held for Sale
A classification for assets or disposal groups that are immediately available for sale in their current condition and for which sale is highly probable.
Control Test
A criterion used to determine whether an entity has control over another entity, which could influence consolidation decisions.
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