ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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TRADE INVESTMENT Definition
TRADE INVESTMENT is shares held by one company in another. Also known as fixed asset investment.
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BEHAVIOURAL ACCOUNTING is the explanation and prediction of human behavior in all possible accounting contexts, e.g., adequacy of disclosure, usefulness of financial statement data, attitudes about corporate reporting practices, materiality judgements, and decision effects of alternative accounting procedures.
ECONOMIC PROFITS is the difference between the total revenue and the total opportunity costs.