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]] | ||
* [[IAS 28]] | |||
* [[Integral equity method investment]] | |||
* [[Joint venture]] | |||
* [[Non-integral equity method investment]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 21:51, 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.
