Category
Equity Method
Technical accounting guides on applying the equity method for investments in associates and joint ventures within consolidated financial reporting.
Partially Disposing of an Associate: How to Calculate the Gain, Adjust the Carrying Value, and Handle a Drop Below Significant Influence
August 14, 2026
David is group FD at a holding company that has held a 40% stake in TechAssoc Ltd for four years.…
Why Your Equity Pickup Is Wrong After Acquiring an Associate: Fair Value Adjustments and Embedded Goodwill
August 13, 2026
Sarah is group controller at a holding company that completed a 35% acquisition of DesignAssoc Ltd eight months ago. The…
Eliminating Unrealised Profits on Associate Transactions: Upstream, Downstream, and Asset Sales
August 12, 2026
Marcus is group controller at a holding company with a 40% stake in RetailAssoc Ltd, a wholesale distribution business. During…
When Your Associate Keeps Losing Money: Equity Method Loss Recognition, Suspension, and Recovery
August 11, 2026
Priya runs group finance for a mid-size holding company that took a 30% stake in an associate three years ago.…
Equity Method Accounting in Group Consolidation: Associates, Joint Ventures, and Significant Influence
July 6, 2026
Not every company a group controls or invests in gets fully consolidated. When a parent holds a stake of between…