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Classification of the investment depends on the intent of the investor.
If the investor intends to profit from near-term (generally within than 12 months of initial investment) price movements, they are classified as either .
The first barangays started as relatively small communities of around 50 to 100 families.
By the time of contact with Spaniards, many barangays have developed into large communities.
Generally accepted accounting principles requires a company to use consolidated accounting when it owns a controlling stake in another business.This method, also known as the fair value method, applies when the investor does not have significant influence over the investee (as measured by voting power).Under this method, we treat the investment as a simple financial investment initially recorded at cost on the investor's balance sheet.Our range of accounting software is designed to meet the needs of any size business.Choose from a range of desktop or online accounting solutions that allow you to invoice customers, analyse business performance and manage VAT, stock, budgets and more.