Examlex
Two techniques used to design process layouts are
Partial Equity Method
An accounting technique used when an investing company does not have significant influence over the investee but still wants to record its investment's profit and loss proportionately.
Equity Method
An accounting technique used to record investments in associate companies where the investor has significant influence, typically reflected by owning 20%-50% of voting stock.
Acquisition Method
A set of procedures used in accounting to consolidate the financial statements of a parent company and its subsidiaries.
Consolidated Revenues
The total earnings generated by a company and its subsidiaries, reported together as a single figure.
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