Equity Method
FEATURED ARTICLES
All articles in this category pertain to the equity method of accounting. The equity method is an accounting technique for investments. It is used to record the income a company earns from investing in another company.
An equity method investment represents partial ownership in an entity and gives the investor influence over the operating decisions of the entity in which they have invested. ASC 323 Investments – Equity Method and Joint Ventures provides guidance for determining if your investments qualify for equity method accounting and how that process works under US GAAP.
Learn more about the equity method of accounting below.
Recent articles
Equity Method Accounting for Distributions Exceeding the Carrying Value (ASC 323)
Learn about equity method accounting under ASC 323.
Accounting for Loss from Equity Method Investments
Learn how to account for losses on investments under ASC 323.
Goodwill and Basis Differences in the Equity Method of Accounting (ASC 323)
How to account for differences of an equity method investment under ASC 323.
The Equity Method of Accounting for Investments and Joint Ventures under ASC 323
Learn when and how to apply the equity method of accounting for certain investments.