ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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VOLUME GAIN Definition
VOLUME GAIN is to obtain advantages due to increase in volume, such as value increase, points in gross margin or profit.
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INVESTMENT HOLDING COMPANY, generally, is to hold by way of investment any real or personal property whatsoever. Within business, it is a company which holds equity in or invests into other companies as subsidiary or associate companies.
CONSISTENCY is using the same accounting procedures by an accounting entity from period to period. That means using similar measurement concepts and procedures for related items within the company's financial statements for one period.