BUSINESS AND COMPETITION|accounting
- modh an chothromais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- equity method
- en
- Definition A method of accounting whereby the investment (an interest in a jointly controlled entity) is initially recorded at cost and adjusted thereafter for the post acquisition change in the investor’s (the venturer’s) share of net assets of the investee (the jointly controlled entity). The income statement reflects the investor’s (the venturer’s) share of the results of operations of the investee (the jointly controlled entity). Reference IASCF, Key term list