It stands for equity method accounting; an accounting method for treating investments in associates (associate companies). Equity accounting is usually...

An accounting method for treating investments in associates (associate companies). Equity accounting is usually applied where an investor entity holds...

A party to a joint operation that enjoys joint control (as to the joint arrangement) and as a result has...

A joint arrangement that confers on the parties (known as joint operators) enjoying joint control (as to the arrangement) specific...

A type of control in which two parties or more contractually agree to share control of an arrangement (which is...