Equity in income of affiliates
- Equity in income of affiliates
This refers to equity (income) generated from strategic investments in consolidated or unconsolidated affiliate companies, i.e. investments in which the investing company has significant influence over the operating and financial policies of the investee (the legal entity into which an investor has made an equity investment). These investments are entered on the company's balance sheets and are therefore accounted for under the equity method of accounting. Under this method, the company is legally obliged to record its proportionate share of income or loss resulting from such investments in its results for a given period.
Wikimedia Foundation.
2010.
Look at other dictionaries:
Equity — can refer to:General* Equity (law), a branch of jurisprudence in common law jurisdictions * In many political and legal systems, a concept encompassing ideals of justice (fairness) and/or equality * Equality, the philosophical ideal of valuing… … Wikipedia
Operating income — Operating revenues less operating expenses. Excludes items of other revenue and expense, such as equity in earnings of unconsolidated affiliates, dividends, interest income and expense, income taxes, extraordinary items, and cumulative effects… … Energy terms
Morgan Stanley — Type Public company Traded as NYSE: MS … Wikipedia
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium
Media and Publishing — ▪ 2007 Introduction The Frankfurt Book Fair enjoyed a record number of exhibitors, and the distribution of free newspapers surged. TV broadcasters experimented with ways of engaging their audience via the Internet; mobile TV grew; magazine… … Universalium
Warren Buffett — Buffett speaking to students from the University of Kansas School of Business, May 6, 2005 … Wikipedia
Dodd–Frank Wall Street Reform and Consumer Protection Act — Full title An Act to promote the financial stability of the United States by improving accountability and transparency in the financial system, to end too big to fail , to protect the American taxpayer by ending bailouts, to protect consumers… … Wikipedia
Habitat for Humanity — International Type Non profit, Interest group Founded Americus, Georgia (1976) Location Administrative … Wikipedia
Habitat for Humanity International — Infobox NPO organization name = Habitat for Humanity International organization organization motto = organization type = Non profit, Interest group founded = 1976 by Millard and Linda Fuller in Americus, GA location = Global, international… … Wikipedia
education — /ej oo kay sheuhn/, n. 1. the act or process of imparting or acquiring general knowledge, developing the powers of reasoning and judgment, and generally of preparing oneself or others intellectually for mature life. 2. the act or process of… … Universalium
