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The Equity
Method of
Accounting for
Investments
McGraw-Hill/Irwin
1-1
Fair-Value Method
Consolidation of Financial Statements
Equity Method
1-2
Consolidation of
Financial Statements
Required when:
Investors ownership exceeds 50% of
an organizations outstanding voting stock
1-3
1-4
1-5
McGraw-Hill/Irwin
1-6
McGraw-Hill/Irwin
1-7
McGraw-Hill/Irwin
1-8
1-9
1-10
McGraw-Hill/Irwin
1-11
1-12
McGraw-Hill/Irwin
1-13
1-14
1-15
INVESTOR
Upstream
Sale
INVESTEE
1-16
McGraw-Hill/Irwin
McGraw-Hill/Irwin
1-17