Method of Proportional Participation
The equity method – an accounting approach under which investments are initially recognized at their actual cost, and then their value is adjusted based on changes in the investor's share of the net assets of the investment object after acquisition. The investor's profit or loss includes the investor's share of the investee's profit or loss, while other comprehensive income of the investor includes the investor's share of other comprehensive income of the investee
Source: International Financial Reporting Standard (IFRS) 28 "Investments in Associates and Jointly Controlled Entities" (effective on the territory of Russia of the Russian Federation by Order of the Ministry of Finance of Russia dated July 18, 2012 No. 106n)
Морфология
Род
Понятие «метод долевого участия» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | метода долевого участия | методов долевого участия |
| Д | методу долевого участия | методам долевого участия |
| В | метод долевого участия | методы долевого участия |
| Т | методом долевого участия | методами долевого участия |
| П | методе долевого участия | методах долевого участия |