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The ability to ensure that an update to data in one part of a database is immediately propagated to all other parts of the database is known as _____.
Financial Statements
Reports that provide an overview of a company's financial condition, including balance sheet, income statement, and cash flow statement.
Held-to-Maturity Debt Securities
Debt investments that a company has the positive intent and ability to hold until their maturity dates, typically reported at amortized cost.
Fair Value Method
An accounting approach where assets and liabilities are reported at their prices that would be received to sell an asset or paid to transfer a liability.
Cost Method
An accounting method where investments are recorded at their acquisition cost without considering market value changes unless a permanent decline in value has occurred.
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