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Equity Method
An accounting technique used by a company to record its investment in another company when it has significant influence but not full control or majority ownership, typically involving the recognition of income proportional to its share of the investee's profits.
One-Line Method
A consolidation method where an investor reports its share of a subsidiary’s or associate’s single line item, such as net income, in its own financial statements.
Equity Method
An accounting technique used by a company to record its investment in another company when it has significant influence but does not have full control.
Joint Ventures
A business arrangement in which two or more parties agree to pool their resources for the purpose of accomplishing a specific task or business activity.
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