equity method

Number of companies reflected on the equity method is 189.

To account for this type of investment, the purchasing company uses the equity method.

Under the equity method, the purchaser records its investment at original cost.

Associates are accounted for using the equity method.

Holdings Inc. on the equity method of accounting.

The first quarter 1987 sales reflect the company's 50 percent interest in Dresser-Rand on the equity method of accounting.

These investments are entered on the company's balance sheets, and are thus accounted for under the equity method of accounting.

Equity method in accounting is the process of treating equity investments, usually 20-50%, in associate companies.

Results for 1989 have been reclassified to show ownership of Baroid Corp. by the equity method of accounting.

It had been taking in its 50 percent of cash flow in the equity method of accounting, along with other minority holdings the company had.

The group's share of the results of associated undertakings is included in the consolidated profit and loss account using the equity method of accounting.

Rick Moonen, the owner and chef at Oceana, has chosen the sweat equity method for reducing costs, working more himself.

Recolife Corporation (equity method affiliate)

The sales for the 1986 periods do not include the sales of Wellman's Irish subsidiary, which had been accounted for on the equity method.

Year-ago figures have been reclassified to report under equity method for accounting certain previously consolidated bottling operations contributed to joint ventures in early 1988.

In the consolidated balance sheet, the investment should be stated at the carrying amount under the equity method at that date, ie 30% of net assets.

NexGate, Inc. (equity method affiliate)

Differences reflected in the separate financial statements of an equity method investee, whose effects are not fully apparent in the registrant's financial statements.

Goodrich now accounts for its participation in the Uniroyal Goodrich Tire Company by the equity method of accounting.

Financial assets (excluding investments accounted for using the equity method, accounts receivables, and cash and cash equivalents)

In March 2006, Konami acquired capital in Resort Solution Co., Ltd. (equity method affiliate) and business alliance.

Year-ago revenue was restated to give effect to the consolidation of Montana Refining Co., a limited partnership which was previously accounted for using the equity method.

As required under this standard, the company's financial services and real estate subsidiaries, previously accounted for by the equity method, now are accounted for as consoldiated subsidiaries.

IAS 28 also states that procedures appropriate for the application of the equity method are similar to the consolidation procedures set out in IAS 27.

This relief is consistent with the accommodation in Form 20-F that permits registrants to not reconcile classification and display differences of proportionately consolidated joint ventures to the equity method.