Private equity fund accounting is quite complex to other investment vehicles. What separates fund accounting from general accounting is that, while small businesses, for example, make purchases ...

At that point, you'll change your equity accounting method to the consolidation method. Essentially, when you own more than 50 percent of the company, your company is considered the parent company ...

AcSEC issued the ED, Accounting for Investors’ Interests in Unconsolidated Real Estate Investments, in November 2000. The proposed SOP focuses on who should apply the equity method of accounting to ...

Yongtae Kim, Siqi Li, Carrie Pan, Luo Zuo, The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings, The Accounting Review, Vol. 88, No. 4 (JULY 2013), pp.