The Equity Method of Accounting for Investments
In this article we will discuss about:- 1. The Reporting of Investments in Corporate Equity Securities 2. Accounting for an Investment—the Equity Method 3. Accounting Procedures Used in Applying the Equity Method 4. Excess of Investment Cost Over Book Value Acquired 5. Elimination of Unrealized Profits in Inventory 6. Fair-Value Reporting Option for Equity Method Investments. Contents: The Reporting of [...]