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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Examples of Equity Accounting in a sentence

  • In furtherance of the foregoing, upon written notice from Yahoo! Korea, the Company will use its best efforts to promptly provide Yahoo! Korea with access to members of the Company's accounting and finance team who shall be instructed by the Company to explain or clarify the accounting policies of the Company to, and answer any questions directly relating to the potential Equity Accounting Shift from, Yahoo! Korea.

  • If Aegon has determined, in accordance with Clause 6.1.2, that it must apply the Equity Accounting Method, then following the Closing Date and until the Threshold Date, ASR shall provide the information described in this paragraph 1.1 to Aegon on the terms set out below.

  • Consolidated Basis Accounting Equity Accounting Cost Accounting 2 Main Data Gathering (MDG) Reported Gains, Marks, Impairments, other metrics not identified in G/L submission (per Controllership requirements) Consolidated Basis Accounting 3 Gains, Marks & Impair.

  • Equity Accounting Requirements................................28 Section 10.

  • Prior to the Decision Date, ASR and Aegon will request advice of an independent legal advisor mutually acceptable to ASR and Aegon taking into account jointly presented facts and circumstances, including the impracticabilities for ASR and/or Aegon that would result from the application of the Equity Accounting Method.

  • The Company, on or before the Closing Date, shall take such action as the Company shall reasonably determine is necessary in order to obtain an exemption for or to qualify the Common Shares for sale to the Investor at the Closing pursuant to this Agreement under applicable securities or “Blue Sky” laws of the states of the United States (or to obtain an exemption from such qualification), and shall provide evidence of any such action so taken to the Investor on or prior to the Closing Date.

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 that used in preparing the financial statements referred to in Section 5.4.

  • 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.