Equity instrument and Equity method: Difference between pages
From ACT Wiki
(Difference between pages)
imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Add link.) |
||
| Line 1: | Line 1: | ||
A | 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. | |||
== See also == | == See also == | ||
* [[ | * [[Associated undertaking]] | ||
* [[Consolidated group accounts]] | |||
* [[Consolidation]] | |||
* [[Equity]] | * [[Equity]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 13:54, 5 July 2022
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.
