equity method

基本解释

Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method.
了解在权益法下收到的股利与被投资方收入对投资方的财务报表的影响。
Based on the features of the equity method and in terms of the concrete examples, this article explores how to solve these difficulties in accounting treatment of investors.
因此，本文从权益法的核算特点出发，结合具体示例，对投资企业在核算中面临的会计处理的难点问题进行了探讨。
As for investment standard, the equity method of accounting for a long term investment in stock is very complex, so that accounting practices of this method have many difficulties.
对于投资准则，特别是在权益法下，由于其核算较为复杂，导致在实务操作上出现较多困难。

Sony Ericsson, the joint venture in which Ericsson (NASDAQ:ERIC) has 50% of the shares and is accounted for according to the equity method, today reports its Q4 and full year 2011 results.
ENGADGET: Sony Ericsson swallows $317 million pre-tax loss as end draws near
Moreover, the convoluted method of determining what common equity is reinforces the belief that no one really knows, or can calculate, what capital is by looking at a bank statement.
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My Lynch-based method also likes financial intermediaries to have an equity-to-assets ratio of at least 5% and a return on assets of at least 1%.
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权益法
" This new accounting standards determine the initial investment cost for long-term equity investment. the cost method and equity method application are briefly discussed.
本文针对新企业会计准则中长期股权投资确定初始投资成本,成本法和权益法的运用进行了简要的探讨。
法学
产权法
权益法