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For the Jarque-Bera test for normality,the null and alternative hypotheses are:
Minority Passive Equity Securities
Investments in equity instruments where the investor does not have significant influence or control over the operations of the investee.
Long-Term
Refers to assets, liabilities, or financial investments that are expected to be realized or mature beyond one year.
Historical Cost
The original monetary value of an asset or investment at the time of its acquisition or payment.
Exposure Draft
A document issued by accounting and regulatory bodies for public comment that proposes new or changes to existing accounting policies.
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