Значение слова "EQUITY METHOD" найдено в 4 источниках

EQUITY METHOD

найдено в "Financial and business terms"

equity method: translation

An accounting method used to reflect an investor's interest in a company. This method is used when the investor owns 20 percent or more of the investee and has significant influence over the investee. Under the equity method, the investment is originally recorded on the books of the investor at its cost. Subsequently, the asset value of that investment on the investor's financial statements is increased or decreased by the investor's proportionate share of the increase or decrease in the investee's net worth. American Banker Glossary

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equity method ˈequity ˌmethod noun [singular] FINANCE

another name for equity accounting:

• The loss wasn't included in operating results but was reported as an investment by the equity method of accounting.

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equity method UK US noun [S] ACCOUNTING

► EQUITY ACCOUNTING(Cf. ↑equity accounting)

найдено в "Англо-русском экономическом словаре"

учет метод учета по участию*, метод участия*, долевой метод*, метод капитала* (метод учета, при котором в финансовой отчетности инвестора величина инвестиций корректируется на соответствующую долю прибыли или убытка предприятия, в капитале которой участвует инвестор, а также на изменение деловой репутации фирмы, полученные дивиденды и постоянное изменение рыночной стоимости компании-объекта инвестиций; применяется, когда инвестор владеет 20-50% акций или менее 20%, но может оказывать значительное влияние на деятельность компании)

See:

gross equity method, consolidated financial statement

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• долевой метод

• метод оценки собственного капитала

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Метод долевого участия

..Словарь экономических терминов.

найдено в "Investment dictionary"

Equity Method: translation

An accounting technique used by firms to assess the profits earned by their investments in other companies. The firm reports the income earned on the investment on its income statement and the reported value is based on the firm's share of the company assets. The reported profit is proportional to the size of the equity investment. This is the standard technique used when one company has significant influence over another.

When a company holds approximately 20-25% or more of another company's stock, it is considered to have significant control, which signifies the power that a company can exert over another company. This power includes representation on the board of directors, partaking in company policy development and the interchanging of managerial personnel. If a firm owns 25% of a company with a $1 million net income, that firm would report earnings of $250,000.

When the equity method is used to account for ownership in a company, the investor records the initial investment in the stock at cost, and then that value is periodically adjusted to reflect the changes in value due to the investor's share in the company's income or losses.

найдено в "Англо-украинском бизнес словаре"

метод обліку стосовно участі на паях

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