Equity method: Difference between revisions
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* [[Consolidation]] | * [[Consolidation]] | ||
* [[Equity]] | * [[Equity]] | ||
* [[Equity method investment]] | |||
* [[IAS 28]] | * [[IAS 28]] | ||
* [[Integral equity method investment]] | * [[Integral equity method investment]] | ||
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.
