equity method

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equity method

A method of accounting for an investment in another company in which the book value of the investment reflects a share of the acquired firm's increases in retained earnings. Thus, if Firm A purchases 20% of Firm B's stock and Firm B earns $3 million after taxes during the next year, Firm A will increase the carrying value of its investment by 20% of $3 million, or $600,000. If Firm B pays half its earnings in dividends, Firm A will increase its investment by $300,000.

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No references found			5 compared to the same period of a year ago, increasing in the fiscal first half for the 9th consecutive year and achieved an all-time record for any fiscal first half due mainly to increased income of affiliates in Asia accounted for under the equity method. CONSOLIDATED Financial Summary for the Fiscal First Half Ended ... by JCN Newswires The AICPA's Accounting Standards Executive Committee has issued Statement of Position 07-1, Clarification of the Scope of the Audit and Accounting Guide Investment Companies and Accounting by Parent Companies and Equity Method Investors for Investments in Investment Companies, effective for fiscal years beginning on or after Dec. AICPA Audit position statement by California CPA The top Japanese drug maker said profits at its equity method affiliates dropped 37. LEAD: Takeda Pharmaceutical sees 1st profit fall in 11 years by Japan Weekly Monitor			equity Equity Accounting Equity Arbitrage equity buildup Equity Cap Equity Capital Markets Department Equity Carve Out Equity Carve-Out Equity Claim Equity collar equity commitment note Equity Contribution Agreement equity dividend equity financing Equity floor Equity Fund Equity Funding Equity Income Equity injection Equity Kicker Equity Linked Foreign Exchange Option equity loan Equity Market Equity Market Capitalization Equity Market Neutral equity method Equity Multiplier Equity Note equity of redemption Equity Option Equity Options equity participation Equity Participation Loan equity REIT Equity Risk Premium Equity Security equity sharing loan equity stripping Equity Swap Equity Unit Investment Trust Equity Warrant Equity Withdrawal equity yield rate Equity-Indexed Annuity Equity-Linked Eurobond Equity-Linked Eurobonds Equity-Linked Policies Equity-Linked Policy Equityholders Equivalencia Equivalencia de rendimiento			Equity kicker Equity Kickers Equity Lifestyle Properties, Inc. Equity Line of Credit Equity Linked Eurobond Equity Linked Eurobonds Equity Linked Foreign Exchange Option Equity Linked Foreign Exchange Options Equity Linked Note Equity Linked Policies Equity Linked Policies Equity Linked Policy Equity Linked Policy Equity Linked Warrant Equity List Equity loan Equity loan Equity lona Equity looks upon that as done Equity market Equity market Equity market Equity market Equity Market Capitalization Equity Market Capitalization Equity market neutral Equity market neutral Equity Market Risk Premium Equity Marketing Hong Kong, Ltd. Equity Membership Candidate equity method equity model Equity Mortgage Equity Mortgage Equity Mortgage Equity Mortgage Equity Mortgage Equity multiplier Equity Multipliers Equity Non-Hedge equity note Equity Notes equity of redemption equity of redemption equity of redemption Equity Office Media Network Equity Office Properties Trust equity option Equity options equity participation Equity Participation Investment Program equity participation loan Equity Participation Loans Equity Participation Note Equity premium Equity premium puzzle Equity Premiums Equity Principal Audition Equity Providing Preferred Income Convertible Securities Equity Quantitative Trading Group Equity Real Estate Investment Trust

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