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  2. Equity method - Wikipedia

    en.wikipedia.org/wiki/Equity_method

    Equity method in accounting is the process of treating investments in associate companies.Equity accounting is usually applied where an investor entity holds 20–50% of the voting stock of the associate company, and therefore has significant influence on the latter's management.

  3. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    IAS 3: Consolidated Financial Statements 1976 January 1, 1977: January 1, 1990: IAS 27 and IAS 28: IAS 4: Depreciation Accounting 1976 January 1, 1977: July 1, 1999: IAS 36: IAS 5: Information to Be Disclosed in Financial Statements 1976 January 1, 1977: July 1, 1998: IAS 1: IAS 6: Accounting Responses to Changing Prices 1977 January 1, 1978 ...

  4. Hong Kong Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/Hong_Kong_Accounting_Standards

    HKAS 28 Investments in Associates; HKAS 29 Financial Reporting in Hyperinflationary Economies; HKAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions; HKAS 31 Investments in Joint Ventures; HKAS 32 Financial instruments: Disclosure and Presentation; HKAS 33 Earnings per share; HKAS 34 Interim Financial Reporting

  5. Associate company - Wikipedia

    en.wikipedia.org/wiki/Associate_company

    In Europe, investments into associate companies are called fixed financial assets. Associate value in the enterprise value equation is the reciprocate of minority interest . Under the UK Companies Act 2006 , two companies are "associated" if one company is a subsidiary of the other or both are subsidiaries of the same body corporate.

  6. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    However certain standards require offsetting when specific conditions are satisfied (such as in case of the accounting for defined benefit liabilities in IAS 19 [32] and the net presentation of deferred tax liabilities and deferred tax assets in IAS 12 [33]).

  7. After a job loss, this 28-year-old faces a dilemma — should ...

    www.aol.com/finance/job-loss-28-old-faces...

    According to research by Fidelity Investments, a lack of emergency savings is a major source of stress for many Americans, with 8-in-10 Fidelity participants saying that inflation and the cost of ...

  8. Costco membership growth 'robust,' even amid fee increase ...

    www.aol.com/costco-membership-growth-robust-even...

    More shoppers came to Costco stores in the three months ending Nov. 24, just days ahead of Black Friday. The company saw sales up 7.5% over last year.

  9. Purchase price allocation - Wikipedia

    en.wikipedia.org/wiki/Purchase_price_allocation

    This can include, but is not limited to, customer relationships, technology, order backlog, brand, favourable- or unfavourable contracts, investments in associates. IFRS 3 also provide guidance for leases acquired in a business combination, where the lease liability should be remeasured at the acquisition date.