Equity accounting is a method of reporting a company's profits from the operations of an affiliated company that it has an interest in but does not own outright.

Everything you need to know answering what is equity, home, owner’s, stock and shareholder equity and how to calculate equity. Equity is the value of an asset minus its liabilities. And while there ...

The Financial Accounting Standards Board has issued a standards update aimed at clarifying the interaction between the rules related to equity securities, equity method investments and certain ...

Simply put, equity describes an investor's direct ownership interest in an asset, excluding all other claims. A familiar example is home equity, which is the value of your home after you subtract ...

Stockholders' equity equals assets minus liabilities, framing investor stake after creditors. Paid-in capital includes monies from stock sales, often split into par value and excess amounts. Retained ...

Phil Whitman of Whitman Business Advisors offers a primer on what the entry of PE money into the accounting profession means for firms. Welcome to On the Air with Accounting Today. I'm editor in chief ...

Gift Article 10 Remaining As a subscriber, you have 10 articles to gift each month. Gifting allows recipients to access the article for free. Private-equity investors are circling accounting firms as ...

A corporation initially books the investment in another company's shares as a noncurrent asset with a value equal to the purchase cost. Whenever the investee issues an earnings report, the investor ...

Private equity capital is driving a "revolution" in the wealth management and accounting industries, but its ties to credit from non-bank lenders could pose risks, a new study found. Those elevated ...

A corporation's shareholders' equity balance is shown in the equity section of its balance sheet, and it includes the amount of money that a corporation's shareholder's have contributed to the company ...

Financial statement preparers would receive specific guidance on when to apply modification accounting under a new FASB proposal. Proposed Accounting Standards Update, Compensation—Stock Compensation ...