Calculated under the
equity accounting method for Nissan's joint venture in China, the forecasts for the fiscal year ending March 31, 2020, are:
Input sought on complex liabilities,
equity accounting guidance.
Constellation expects to account for its investment under the
equity accounting method.
MIE uses
equity accounting to account for its investment, and does not consolidate SGE.
After completion, Severn Trent and UU will account for the JV, through share of profits of joint ventures, using
equity accounting.
In addition, the announced transaction is expected to provide Altria with two seats on the new company's board of directors, continue the use of
equity accounting for the beer asset's contribution to Altria's earnings, and maintain a strong asset on the balance sheet.
Private
Equity Accounting, Investor Reporting, And Beyond
Etisalat owns 27.46 per cent and consequently accounts for Mobily's results by applying the
equity accounting method under the share of results of associates and joint ventures line in the consolidated statement of profit or loss.
"Almarai will now fully consolidate IPNC as opposed to using the
equity accounting method and accordingly, this would have some minor impact on our 2014 forecasts.
During the six-month period, the value of Leighton's investment in HLG decreased from $379.4 million to $347.2 million, as a result of
equity accounting Leighton's share of HLG's losses for the period of $32.2 million.
The largest declines involved private equity, which reversed a three-year trend of private
equity accounting for an increasing proportion of deals.
