Equity method: Difference between revisions
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imported>Doug Williamson (Layout.) |
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A method of accounting for an associated undertaking in a group of companies. | A method of accounting for an associated undertaking in a group of companies. | ||
The purpose is to include in the consolidated group accounts: (1) the cost of the investment plus (2) the appropriate proportionate share of post-acquisition profits. | The purpose is to include in the consolidated group accounts: (1) the cost of the investment plus (2) the appropriate proportionate share of post-acquisition profits. | ||
Revision as of 11:40, 11 May 2016
A method of accounting for an associated undertaking in a group of companies.
The purpose is to include in the consolidated group accounts: (1) the cost of the investment plus (2) the appropriate proportionate share of post-acquisition profits.
