Equity method
In accounting, equity method means accounting for an investee over which the investor has significant influence — presumed at 20–50% of the vote — as one investment line adjusted by the investor's share of its earnings.
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Authority
This definition follows ASC 323.
Every citation in this system, with the text we read and the date we checked it, is in US GAAP and where these rules come from.
What it is not called
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- consolidation
- proportionate consolidation
Nearby in the catalog
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Terms this one depends on
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