equity method of accounting for long-term investments


equity method of accounting for long-term investments
метод пропорционального распределения прибылей

при котором инвестор учитывает свою долю чистой прибыли/убытка другой компании как увеличение/уменьшение счета "Инвестиции". Применяется только в том случае, если имеет место существенное влияние (significant influence) на другую компанию (см. methods of accounting for long-term investments)


Специализированный англо-русский словарь бухгалтерских терминов. .

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