APB 18 Definition

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APB 18 is the Accounting Principles Board Equity Method of Accounting for Investments in Common Stock.

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HELD is a situation where a security is temporarily not available for trading or subject to a trade halt. Market Makers are not allowed to display quotes of held securities.

GROSS is: a. the entire amount of income before any deductions are made; or, b. any total amount before any deductions (examples: gross income or gross labor).

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