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January/February 2023 » Equity Method Accounting
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Josef Rashty, CPA
Many equity investments do not require the complete acquisition of investees and their consolidations. Depending on circumstances, companies may account for an equity investment as consolidation, equity method, or fair value method. Generally, an investor accounts for an investment as a consolidated subsidiary when it can exercise control over the subsidiary; however, if the acquirer maintains only significant influence over the investee, it uses the equity method of accounting. If an investor exercises neither control nor significant influence over the acquiree, the proper method of accounting for the investor is the fair value method.
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