ELA and Equity method: Difference between pages
From ACT Wiki
(Difference between pages)
imported>John Grout (To create entry) |
imported>Doug Williamson (Layout.) |
||
| Line 1: | Line 1: | ||
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 == | |||
* [[Associated undertaking]] | |||
* [[Consolidated group accounts]] | |||
* [[Consolidation]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 21:03, 5 May 2016
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.
