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Equity Method
An accounting technique used for recording investments in associate companies, where the investment is initially recorded at cost and adjusted thereafter for the post-acquisition change in the investor's share of the investee's net assets.
Equipment Account
An account on the balance sheet that represents the current value of the equipment owned by a company after adjusting for depreciation and amortization.
Acquisition Method
An accounting approach used for consolidating the financial statements of a parent company and its subsidiaries to present as one entity.
Equity Method
Equity Method is an accounting technique used to record investments in other companies, where the investing company has significant influence but does not have full control or majority ownership.
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