翻訳と辞書 Words near each other ・ Equity crowdfunding ・ Equity derivative ・ Equity Ensemble Awards ・ Equity for Africa ・ Equity Funding ・ Equity Global Management ・ Equity Group Foundation ・ Equity Group Holdings Limited ・ Equity home bias puzzle ・ Equity Insurance Group ・ Equity International ・ Equity issuance ・ Equity Library Theatre ・ Equity loan ・ Equity Media Holdings ・ Equity method ・ Equity Music Group ・ Equity of condition ・ Equity of redemption ・ Equity Office ・ Equity One ・ Equity premium puzzle ・ Equity ratio ・ Equity release ・ Equity repositioning ・ Equity Residential ・ Equity risk ・ Equity sharing ・ Equity stripping ・ Equity swap Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Equity method ： ウィキペディア英語版 Equity method Equity method in accounting is the process of treating equity investments, 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 payments of dividends decrease it. In the investor’s income statement, the proportional share of the investor’s net income or net loss is reported as a single-line item. Equity accounting is usually applied where the entity holds 20–50% of voting stock, since this implies significant influence on the decisions of the associate by the holding company. Equity accounting may also be appropriate where the holding falls outside this range and may be inappropriate for some entities within this range depending on the nature of the actual relationship between the investor and investee. The ownership of more than 50% of voting stock creates a subsidiary. Its financial statements consolidate into the parent's. The ownership of less than 20% creates an investment position carried at historic book or fair market value (if available for sale or held for trading) in the investor's balance sheet. ==Further reading== * * 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Equity method」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.