metodo de participacion patrimonial equity method of accounting
| Creator: | |
| Language pair: | Spanish to English |
| Definition / notes: | Equity Method of Accounting - Investors cost basis is adjusted up or down (in proportion to the % of stock ownership) as the investee's retained earnings fluctuation; used for long-term investments in equity securities of affiliate where holder can exert significant influence; 20% ownership or greater is arbitrarily presumed to have significant influence over the investee |
| URL: | http://http://64.233.169.104/search?q=cache:TdNZVkQmUFoJ:www.nysscpa.org/prof_library/guide.htm+routine+transactions+accounting+%22course+of+business% |
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