أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
The equity method is a method of accounting whereby the investment is initially recognized
at cost and adjusted thereafter for the post-acquisition change in the investor’s share of
net assets of the investee. The profit or loss of the investor includes the investor’s share of the
profit or loss of the investee and its share of other comprehensive income.
The same is the treatment for investment in Joint Ventures.
