TERMIUM Plus®

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MODIFIED EQUITY ACCOUNTING METHOD [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-11-10

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
DEF

The application of the equity method of accounting to the financial statements of an organization that uses a basis of accounting other than that of the reporting entity without adjustment to the basis of accounting used by that reporting entity.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
DEF

Application, par l'entité détentrice, de la méthode de la mise en équivalence à sa participation dans une entité émettrice qui utilise une méthode comptable différente de celle utilisée par l'entité détentrice, sans que les états financiers de l'entité émettrice soient redressés en vue d'assurer l'harmonisation des méthodes.

Spanish

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