Скачать с ютуб Equity Method vs Fair Value Method | Investments в хорошем качестве

Equity Method vs Fair Value Method | Investments

The way you account for an investment differs based on whether you use the Fair Value Method or the Equity Method to account for the investment. The Fair Value Method is used when the investor owns less than 20% of the equity of the investee. The Equity Method, on the other hand, is used when the investor has significant influence over the investee. The investor is presumed to have significant influence when it owns 20% to 50% of the investee's equity. Here is how these two methods differ with respect to their effect on the investor's income: With the Fair Value Method, the investor's pretax income will be affected by (1) unrealized gains or losses for its investment and (2) any dividends it receives from its investment. With the Equity Method, the investor's pretax income will be affected by the investor's proportionate share of the investee's net income or net loss. — Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world. — SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS: • A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING • A 44-PAGE GUIDE TO U.S. TAXATION • A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS • MANY MORE FREE PDF GUIDES AND SPREADSHEETS http://eepurl.com/dIaa5z — SUPPORT EDSPIRA ON PATREON *  / prof_mclaughlin   — GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT https://edspira.thinkific.com — LISTEN TO THE SCHEME PODCAST Apple Podcasts: https://podcasts.apple.com/us/podcast... Spotify: https://open.spotify.com/show/4WaNTqV... Website: https://www.edspira.com/podcast-2/ — GET TAX TIPS ON TIKTOK   / prof_mclaughlin   — ACCESS INDEX OF VIDEOS https://www.edspira.com/index — CONNECT WITH EDSPIRA Facebook:   / edspira   Instagram:   / edspiradotcom   LinkedIn:   / edspira   — CONNECT WITH MICHAEL Twitter:   / prof_mclaughlin   LinkedIn:   / prof-michael-mclaughlin   — ABOUT EDSPIRA AND ITS CREATOR https://www.edspira.com/about/ https://michaelmclaughlin.com