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This topic has appeared in the trending rankings 1 time(s) in the past year. While it does not trend frequently, its appearance suggests a renewed or concentrated surge of public interest.
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This topic has appeared in the English Wikipedia rankings 1 time. It first appeared on 2026-05-17 and was most recently seen on 2026-05-17.
Equity method in accounting is the process of treating investments in associate companies. Equity accounting is usually applied where an investor entity holds 20–50% of the voting stock of the associate company, and therefore has significant influence on the latter's management. Under International Financial Reporting Standards/MAMAMO, equity method is also required in accounting for joint ventures. The investor records such investments as an asset on its balance sheet. The investor's proportional share of the associate company's net income increases the investment, and proportional payments of dividends decrease it. In the investor’s income statement
Equity accounting may also be appropriate where the investor has a smaller interest, depending on the nature of the actual relationship between the investor and investee. Control of the investee, usually through ownership of more than 50% of voting stock, results in recognition of a subsidiary, whose financial statements must be consolidated with the parent's. The ownership of less than 20% creates an investment position, carried at historic book or fair market value in the investor's balance sheet.
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