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- Equity_method abstract "Equity method in accounting is the process of treating equity investments, in associate companies. The investor keeps such equities as an asset. The investor's proportional share of the associate company's net income increases the investment (and a net loss decreases the investment), and proportional payment of dividends decreases it. In the investor’s income statement, the proportional share of the investee’s net income or net loss is reported as a single-line item.Equity accounting is usually applied where the entity holds 20–50% of voting stock, since this implies significant influence on the decisions of the associate by the holding company. Equity accounting may also be appropriate where the holding falls outside this range and may be inappropriate for some entities within this range depending on the nature of the actual relationship between the investor and investee. The ownership of more than 50% of voting stock creates a subsidiary. Its financial statements consolidate into the parent's. The ownership of less than 20% creates an investment position carried at historic book or fair market value (if available for sale or held for trading) in the investor's balance sheet.".
- Equity_method wikiPageExternalLink ias28.htm.
- Equity_method wikiPageID "13345577".
- Equity_method wikiPageRevisionID "564627935".
- Equity_method hasPhotoCollection Equity_method.
- Equity_method subject Category:Accounting_systems.
- Equity_method subject Category:Financial_accounting.
- Equity_method subject Category:Mergers_and_acquisitions.
- Equity_method type Abstraction100002137.
- Equity_method type Accounting113405962.
- Equity_method type AccountingSystems.
- Equity_method type Act100030358.
- Equity_method type Action100037396.
- Equity_method type Amalgamation101238424.
- Equity_method type Change100191142.
- Equity_method type ChangeOfIntegrity100376063.
- Equity_method type Combination100378985.
- Equity_method type Communication100033020.
- Equity_method type Consolidation101237415.
- Equity_method type Document113403331.
- Equity_method type Event100029378.
- Equity_method type MergersAndAcquisitions.
- Equity_method type PsychologicalFeature100023100.
- Equity_method type Record113403643.
- Equity_method type Register113412321.
- Equity_method type YagoPermanentlyLocatedEntity.
- Equity_method comment "Equity method in accounting is the process of treating equity investments, in associate companies. The investor keeps such equities as an asset. The investor's proportional share of the associate company's net income increases the investment (and a net loss decreases the investment), and proportional payment of dividends decreases it.".
- Equity_method label "Equity method".
- Equity_method label "Equitymethode".
- Equity_method label "Метод долевого участия".
- Equity_method label "持分法".
- Equity_method sameAs Equitymethode.
- Equity_method sameAs Μέθοδος_της_καθαρής_θέσης.
- Equity_method sameAs 持分法.
- Equity_method sameAs m.03c2dj1.
- Equity_method sameAs Q1347909.
- Equity_method sameAs Q1347909.
- Equity_method sameAs Equity_method.
- Equity_method wasDerivedFrom Equity_method?oldid=564627935.
- Equity_method isPrimaryTopicOf Equity_method.