Equity Accounting definition

Equity Accounting means the accounting standard that allows a Member, subject to certain conditions, to report its investment in the Company on such Member’s balance sheet and its allocable share of the Company’s profits on such Member’s income statement, as such standard is applied on the Effective Date.
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Equity Accounting means the accounting standard that allows a Member, subject to certain conditions, to report its investment in the Company on such Member's balance sheet and its allocable share of the Company's profits on such Member's income statement, as such standard is applied on the Effective Date.
Sample 1Sample 2

Examples of Equity Accounting in a sentence

  • Equity Accounting – If the reporting issuer files financial statements in which investments are accounted for by the equity method, do not include investees’ future net revenue in disclosed future net revenue of the reporting issuer, but disclose the reporting issuer’s share of investees’ future net revenue separately, by country and in the aggregate.

  • Significant research was conducted on the following potential projects: Short- term Improvements to Liabilities and Equity, Accounting for Share-Based Payments, Hedging, and other potential simplification initiatives.

  • This has been called Environmental Equity Accounting by Boone and Rubenstein (1997) and Epstein (1996).

  • Equity Accounting - If the reporting issuer files financial statements in which investments are accounted for by the equity method, do not include investees’ future net revenue in disclosed future net revenue of the reporting issuer, but disclose the reporting issuer’s share of investees’ future net revenue separately, by country and in the aggregate.

  • The Group accounts for its interest in ETC using the Equity Accounting method.URENCO Limited is the ultimate holding Company and provides management and strategic support for the URENCO Group, being URENCO Limited and its subsidiaries.More information on the Group’s activities is presented from page 3 in the Strategic Report.

  • Changing prices disclosures Letters to stockholdersStatement of Shareholders' Equity Accounting policiesManagement discussion and analysis News article about the company Statement of Financial Position Inventory MethodsNumber of shares of stock outstanding Analyst reports Required: Match each element with the appropriate statement by placing the appropriate letter in the space provided.

  • Five Year Financial Highlights 1Corporate Profile 2Chairman’s Letter to Shareholders 5Fairfax Consolidated Financial Statements 28Auditors’ Report to the Shareholders 32Valuation Actuary’s Report 32Notes to Consolidated Financial Statements 33Management’s Discussion and Analysis 52Fairfax Insurance and Reinsurance Companies –Combined Financial Statements 92Fairfax with Equity Accounting of Lindsey Morden – Consolidated Financial Statements 94Lindsey Morden Group Inc.

  • Equity Accounting methods have been used to report the results of LCo New Zealand Limited which has a balance date of 31 December.

  • Commission document DG MARKT 6907/01 SIC – 20: Equity Accounting Method – Costs of an Equity Transaction5 SummarySIC – 20 addresses the application of the equity method of accounting for an associate when the investor’s share of losses equals or exceeds the carrying amount of the investment.

  • The Fundamentals of Accounting:• Basic terms• Assets and Liabilities• Owners' Equity, Accounting Equation• Bookkeeping3.

Related to Equity Accounting

  • Company-Sponsored Equity Account means an account that is created with the Equity Account Administrator in connection with the administration of the Company’s equity plans and programs, including the Plan.

  • Agreement Accounting Principles means generally accepted accounting principles as in effect from time to time, applied in a manner consistent with those used in preparing the financial statements referred to in Section 5.5.

  • Intercompany Account means any receivable, payable or loan between any member of the Ensign Group, on the one hand, and any member of the Pennant Group, on the other hand, that exists prior to the Effective Time and is reflected in the records of the relevant members of the Ensign Group and the Pennant Group, except for any such receivable, payable or loan that arises pursuant to this Agreement or any Ancillary Agreement.

  • Intercompany Accounts has the meaning set forth in Section 2.03(a).

  • Equity Account Administrator means the brokerage firm utilized by the Company from time to time to create and administer accounts for participants in the Company’s equity plans and programs, including the Plan.

  • Accounting Date means the thirtieth day of June in each year and any interim date on which the financial statements of the Trust are drawn up. Provided that the Management Company may, with the written consent of the Trustee and after obtaining approval from the Commission and the Commissioner of Income Tax may change such date to any other date and such change shall be intimated to the Commission.

  • Practice of public accounting means the performance or the offering to perform, by a person holding oneself out to the public as a certified public accountant or a licensed public accountant, one or more kinds of professional services involving the use of accounting, attest, or auditing skills, including the issuance of reports on financial statements, or of one or more kinds of management advisory, financial advisory, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters. However, with respect to licensed public accountants, the “practice of public accounting” shall not include attest or auditing services or the rendering of an opinion attesting to the reliability of any representation embracing financial information.

  • Management Accounts Date means 30 September 2017;

  • Generally Accepted Accounting Principles means the standards for accounting and preparation of financial statements established by the Federal Accounting Standards Advisory Board (or its successor agency) or any successor standards adopted pursuant to relevant SEC rule.

  • Management Accounts means unaudited accounts which shall incorporate a profit and loss statement, cash flow statement and balance sheet.

  • Investment Policies has the meaning assigned to such term in Section 3.11(c).

  • International Accounting Standards means International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, and future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB);

  • Investment Accounts means the Collateral Account, Securities Accounts, Commodities Accounts and Deposit Accounts.

  • Subscription Accounting means an accounting of all subscriptions for Shares received and accepted by Broker as of the date of such accounting, indicating for each subscription the Subscriber’s name, social security number and address, the number and total purchase price of subscribed Securities, the date of receipt by Broker of the Cash Investment Instrument, and notations of any nonpayment of the Cash Investment Instrument submitted with such subscription, any withdrawal of such subscription by the Subscriber, any rejection of such subscription by Broker, or other termination, for whatever reason, of such subscription.

  • UK generally accepted accounting principles and practices means the principles and practices prevailing from time to time in the United Kingdom which are generally regarded as permissible or legitimate by the accountancy profession irrespective of the degree of use.

  • Agreed Accounting Principles means GAAP; provided, however, that, with respect to any matter as to which there is more than one generally accepted accounting principle, Agreed Accounting Principles means the generally accepted accounting principles consistently applied in the preparation of the Latest Audited Company Balance Sheet; provided, further, that, for purposes of the Agreed Accounting Principles, no known adjustments for items or matters, regardless of the amount thereof, shall be deemed to be immaterial.

  • Public funds means money belonging to the government.

  • Operating Accounts shall have the meaning ascribed to it in Section 4.03.A.

  • Applicable Accounting Principles means, with respect to the Borrower, those accounting principles required by the ICA and prescribed by the SEC for the Borrower and, to the extent not so required or prescribed, GAAP.

  • Accounting Policies means GAAP, applied in a manner consistent with the accounting policies, principles, practices and methodologies used in the preparation of the Audited Balance Sheet.

  • Accounting system means the Contractor's system or systems for accounting methods, procedures, and controls established to gather, record, classify, analyze, summarize, interpret, and present accurate and timely financial data for reporting in compliance with applicable laws, regulations, and management decisions, and may include subsystems for specific areas such as indirect and other direct costs, compensation, billing, labor, and general information technology.

  • Financial Account means an account maintained by a Financial Institution, and includes:

  • Liquidity Account Investments means Deposit Securities or any other security or investment owned by the Fund that is rated not less than A3 by Moody’s, A- by Standard & Poor’s, A- by Fitch or an equivalent rating by any other NRSRO (or any such rating’s future equivalent).

  • Energy Accounts means the regional energy accounts/state energy accounts as specified in the Grid Code issued by the appropriate agency for each Month (as per their prescribed methodology), including the revisions and amendments thereof;

  • Investment Account As defined in Section 3.12(a).

  • Bank Accounts means those account(s) opened and maintained for the Trust by the Trustee at Banks, the beneficial ownerships in which shall vest in the Unit Holder(s).