Council of Europe and Equity method: Difference between pages
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A method of accounting for an associated undertaking in a group of companies. | |||
The | The purpose is to include in the consolidated group accounts the cost of the investment plus the appropriate proportionate share of post acquisition profits. | ||
== See also == | |||
* [[Consolidated group accounts]] | |||
* [[Consolidation]] | |||
Revision as of 14:19, 23 October 2012
A method of accounting for an associated undertaking in a group of companies.
The purpose is to include in the consolidated group accounts the cost of the investment plus the appropriate proportionate share of post acquisition profits.
See also