Equity method: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson m (Punctuate for greater clarity, link with Associated undertaking page.) |
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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 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. | 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 == | ||
* [[Associated undertaking]] | |||
* [[Consolidated group accounts]] | * [[Consolidated group accounts]] | ||
* [[Consolidation]] | * [[Consolidation]] | ||
Revision as of 21:11, 1 September 2014
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.
