Match the Following Terms to Their Correct Definition

Multiple Choice

Match the following terms to their correct definition:
-Method of accounting for investments where the investor possesses significant influence (20% to 50% common stock ownership) over the operating and financial policies of the investee

A) equity security
B) debt security
C) passive
D) significant influence
E) control
F) parent
G) subsidiary
H) trading securities
I) available-for-sale securities
J) held-to-maturity securities
K) amortized cost method
L) fair value method
M) unrealized gains and losses
N) equity method
O) consolidation worksheet
P) minority interest
Q) business combination
R) goodwill