Examlex
Parapatric speciation and sympatric speciation both describe how populations diverge into separate species without a geographic barrier to dispersal. What distinguishes these two modes of speciation?
Partial Equity Method
An accounting approach used for investments where the investor has significant influence (but not control) over the investee, leading to the recognition of their share of the investee's earnings.
Amortization
The gradual reduction of the book value of an intangible asset or the paying down of a debt over a fixed period of time.
Consolidation Worksheet
An accounting tool used to combine the financial statements of a parent company and its subsidiaries, enabling the preparation of consolidated financial statements.
Initial Value Method
A method of investment accounting where the investment is initially recorded at cost, without subsequent adjustments for changes in fair value.
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