Accounting rules dictate the method to use to report the investment. The cost method and the equity method apply when your ownership interest in the other company is less than a controlling stake.

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 ...

reliably and easily than the equity method. Now, let's fast-forward through 20 years and a conceptual framework to consider FASB's deliberations leading up to SFAS 115 that finally required the market ...

Despite the volatility in the equities markets surrounding the collapse of Silicon Valley Bank, private-equity dealmakers are having their best week for new transactions in many months.

The equity method of investment is a method used by companies to account for investments in other companies where they hold significant influence, but not full control. Typically, this is applied ...

The size of deals in the market has picked up in 2024, and the BonelliErede leaders said they realized the firm had fewer partners dedicated to private equity compared to competitors like ...

Robert Seminara, head of Europe at Apollo Global Management Inc., says he’s seeing a sharp pick up in private equity dealmaking, predicting returns for investors getting into the asset class ...