Equity method and Rating agencies: Difference between pages

Revision as of 15:32, 20 August 2013

Independent organisations that assess credit the quality of corporate and government debt.

The main agencies are Moody’s, Standard & Poor’s and Fitch.

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-A method of accounting for an associated undertaking in a group of companies.
+Independent organisations that assess credit the quality of corporate and government debt.
-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 main agencies are Moody’s, Standard & Poor’s and Fitch.
 == See also ==
-* [[Associated undertaking]]
+* [[AAA]]
-* [[Consolidated group accounts]]
+* [[Credit rating]]
-* [[Consolidation]]
+* [[Ratings]]
-[[Category:Accounting,_tax_and_regulation]]
+[[Category:Treasury_operations_infrastructure]]