equity method

equity method
 метод учета по долевому участию; метод учета долгосрочных инвестиций в акции других компаний, согласно которому первоначально инвестиции учитываются по фактическим затратам на приобретение, а затем корректируются на произошедшее изменение доли инвестора в чистых активах контролируемой компании, т.е. соответствующая доля прибыли увеличивает инвестиции (по дебету счета Инвестиции), а полученные дивиденды уменьшают инвестиции (по кредиту счета Инвестиции); используется для учета инвестиций в случае наличия влияния, но не контроля, т.е. в случае владения от 20 до 50 % голосующих акций.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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