mètode de la participació

Terminologia comptable de les NIIF

• ca
  mètode de la participació
• es
  método de la participación
• fr
  méthode de la mise en équivalence
• en
  equity method
• norma IAS28; IAS31
• [IAS28] The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of net assets of the investee. The profit or loss of the investor includes the investor’s share of the profit or loss of the investee.
• [IAS31] The equity method is a method of accounting whereby an interest in a jointly controlled entity is initially recorded at cost and adjusted thereafter for the post-acquisition change in the venturer’s share of net assets of the jointly controlled entity. The profit or loss of the venturer includes the venturer’s share of the profit or loss of the jointly controlled entity.