Equity method: Difference between revisions
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imported>Doug Williamson m (Punctuate for greater clarity, link with Associated undertaking page.) |
imported>Doug Williamson m (Categorise the page.) |
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* [[Consolidated group accounts]] | * [[Consolidated group accounts]] | ||
* [[Consolidation]] | * [[Consolidation]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 21:13, 1 September 2014
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.
