TERMIUM Plus®

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MODIFIED EQUITY METHOD ACCOUNTING [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-01-05

English

Subject field(s)
  • Government Accounting
CONT

[The modified equity method of accounting] has been called one-line consolidation because it reports [a government entreprise's] net financial position and net operating results in government financial statements.

French

Domaine(s)
  • Comptabilité publique

Spanish

Save record 1

Record 2 1989-01-23

English

Subject field(s)
  • Public Sector Budgeting
CONT

[The modified equity method of accounting] helps to preserve the budgetary link by allowing for the development of a budget to cover all consolidated activities as well as equity investment.

French

Domaine(s)
  • Budget des collectivités publiques

Spanish

Save record 2

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