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Which kingdom has been replaced with two domains?
Treasury Stock Approach
A method of calculating the effect of share options on diluted earnings per share by assuming treasury shares are bought at the average market price.
Long-Term Liabilities
Liabilities that are not due to be settled within the next 12 months.
Equity Method
A method of accounting in which an investor records its investment in another entity at original cost and subsequently adjusts this amount for its share of the profits or losses of the investee.
Deferred Losses
Losses that have been recognized in the financial statements but are not yet realized through actual transaction, to be recognized in future periods.
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