The investor reports the cost of the investment as an asset. when dividend income is received, it is recognized as income on the income stat...
![Example Of The Smallest Quadratic Method Of Cost Accounting Example Of The Smallest Quadratic Method Of Cost Accounting](http://3.bp.blogspot.com/-ltyYh4ysBHI/U04MKlHc6pI/AAAAAAAADQo/PFxXaGZu9PQ/w100-h100-c/no-image.png)
Accounting methods and accounting standards are typically defined within your accounting manual, a key component of your accounting system.