Examlex
The In Focus box on neurodiversity presents information on the idea of neurodiversity and notes that people with a mild form of autism spectrum disorder typically show abnormal and slow language development, have narrow interests and inflexible behavior, and, by definition, have an IQ of 70 or below.
Fair-Value Method
An accounting approach where assets and liabilities are recorded at their current market values rather than their original cost.
Goodwill
An intangible asset arising when a company acquires another for a price higher than the fair market value of its net assets.
Other Comprehensive Income
Income that includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
Equity Method
A financial recording method where investments are logged if the investor has a considerable impact on the investee, though not complete control.
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