cost method
Definition 1
Financial recording and reporting method in which a parent firm's investment in a subsidiary is shown at cost, without indicating the effect of the subsidiary's profit or loss on the investment. See also equity method.
Definition 2
Inventory valuation method based on the acquisition cost (invoice price of the purchases less discounts plus transportation).
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cost method is in the Accounting & Auditing and Inventory Control & Storage subjects.
cost method appears in the definitions of the following terms: treasury stock and equity method
cost method appears in these other terms: actuarial cost method, replacement cost method
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