The equity method and the proportional consolidation method are two types of accounting methods used when two or more companies are part of a joint venture. Which one is used depends on the way ...

The content may be out of date and links may no longer function. The proposed SOP is broader than both SOP 78-9 and APB Opinion no. 18, The Equity Method of Accounting for Investments in Common Stock.

Typically, equity accounting–also called the equity method–is applied when an investor or holding entity owns 20–50% of the voting stock of the associate company. The equity method of ...

a majority equity interest that meets the definition of an investment should be measured using the equity method, according to GASB. Statement 90 also establishes guidance for remeasuring assets and ...

The Financial Accounting Standards Board has issued two proposed accounting standards updates with the goal of simplifying employee share-based payment accounting and the equity method of accounting ...

"The investment is accounted for under the equity method of accounting." In previous SEC filings, Microsoft described the nature of its relationship with OpenAI as a partnership rather than an ...