Investments

short-term or long-term asset that is usually marketable, though there is no clear intention to sell it. Valuation is adjusted to fair market value.

one business gaining control of another business entity or entities

sum of net income (or loss) and other comprehensive income

statement of combined reporting of a parent company and all its subsidiaries when the parent's control may exceed 50%

two or more independent businesses combining to be a business combination. Their results are reported together as a single set of financial statements.

method used to recognize investments when control exists or where the investor owns more than 50% of the investee's outstanding stock

method used to recognize investments in the equity of another company for which no significant influence exists and where the investor owns less than 20% of the investee's outstanding stock

bond or note held as investment

ownership that represents an investment, such as stock ownership, in the performance of another entity

method used to recognize investments in the equity of another company when ownership is between 20% and 50%

typically a bond or note, as these instruments may have features that may make them less liquid than others and are intended to be held to defined maturity dates

target or company whose ownership is bought by another

marketable asset owned by a company that may include bonds, notes, and stocks

stock or bond purchased with the intent of active trading or near-immediate sale, for short-term investment purposes only

gain or loss arising from the change in value of an investment that is still held by the investor