EQUITY METHOD Definition

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EQUITY METHOD is a method of accounting for investments in associated companies.

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IMPERSONAL ACCOUNTS represents accounts other than Personal Accounts. This may be sub-classified into: a. Real Accounts, e.g. Asset Account; and, 2. Nominal Accounts, e.g. Income and Expenditure Accounts.

V as the fifth letter of a Nasdaq stock symbol indicates that it is when-issued or when-distributed.

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