Narrow-scope amendments to IAS 27 proposed Monday by the International Accounting Standards Board (IASB) would allow entities to use the equity method to account for investments in subsidiaries, joint ...

The International Accounting Standards Board has begun a public consultation on proposed amendments to IFRS to account for investments in associates and joint ventures.

Exclusive: ‘The war for talent’ leads HGGC to buy Equity Methods Equity Methods provides executive compensation and stock-based compensation reporting, valuation, and advisory services.

The ED’s equity-method approach uses a balance-sheet-based methodology known as “hypothetical liquidation at book value.” Since SOP 78-9 has been broadly applied to sectors other than real estate, ...

We reflect our share of Adjusted EBITDA for equity method investments by applying our actual ownership percentage for the period to the applicable reconciling items on an entity-by-entity basis.