1. Equity methodEquity method in accounting is the process of treating equity investments, usually 20–50%, in associate companies. The investor keeps such equities as an asset. The investor's proportional share of the associate company's net income increases the investment (and a net loss decreases the investment), and proportional payment of dividends decreases it. In the investor’s income statement, the proportional share of the investee’s net income or net loss is reported as a single-line item.
Read “Equity method” on English Wikipedia
Read “持分法” on Japanese Wikipedia
Read “Equity method” on DBpedia
Read “Equity method” on English Wikipedia
Read “持分法” on Japanese Wikipedia
Read “Equity method” on DBpedia
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