Equity method: Difference between revisions

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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 or a joint venture 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.




== See also ==
== See also ==
* [[Associate]]
* [[Associated undertaking]]
* [[Associated undertaking]]
* [[Consolidated group accounts]]
* [[Consolidated group accounts]]
* [[Consolidation]]
* [[Consolidation]]
* [[Equity]]
* [[Equity]]
* [[Equity method investment]]
* [[IAS 28]]
* [[Integral equity method investment]]
* [[Joint venture]]
* [[Non-integral equity method investment]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 21:52, 20 February 2023

A method of accounting for an associated undertaking or a joint venture 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