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Accounting for Subsidiaries under the Cost Method and the Equity Method - AcSB

Date recorded:

At its meeting on July 16, 2014, the AcSB amended the scope of the project to include the accounting for an investment using the cost or equity method as the ownership interest changes. An example would be when the ownership interest in an investment increases from a small interest to one that provides significant influence and then control, and the investment is accounted for at cost at each stage.

Read the executive summary of discussions.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.