a basis of accounting for long-term intercorporate investments whereby the investment is initially recorded at cost and the carrying value adjusted thereafter to show the investor's pro rata share of the post-acquisition earnings or losses of the investee computed on a consolidated basis; dividends received reduce the recorded carrying value of the investment
Pikaajalisi finantsinvesteeringuid tütar- või sidusettevõtetes tuleb kajastada, kasutades kapitaliosaluse (ingl. k. equity) meetodit, mille puhul investeerija raamatupidamises kirjendatud investeeringu summat suurendatakse investeeringu objektilt saadud kasumi osaga (vähendatakse saadud kahjumi osaga) ning vähendatakse investeeringuobjektilt laekunud dividendi (osa) summas.
Krediidiasutustel on lubatud ... asendada kapitaliosaluse (equity) meetod täieliku konsolideerimise meetodiga
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