Examlex
Rotation is used to discriminate between factors. Which of the following are methods of rotation? (You may select more than one option.)
Cost Method
A method of accounting that records the investment at its original cost and recognizes income when dividends are received.
Equity Method
An accounting technique used to record investments in which the investor has significant influence over the investee but does not control it outright.
Consolidation
The process of combining financial statements of a parent company with those of its subsidiaries to present as one economic entity.
Ownership Percentage
The share of ownership interest a person or entity holds in a company, typically expressed as a percentage of the outstanding shares.
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