The Near Miss Registry is a risk free, anonymous reporting tool for near misses in Internal Medicine, sponsored by the New York State Department of Health and administered by the New York Chapter of the American College of Physicians.
12. Paragraph 3 of IAS 28 defines the equity method as: The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investorâs share of the investeeâs net assets.
An important general accounting procedure is selecting which accounting method the company will use when recording financial transactions. Small or home-based businesses often use the cash-basis method of accounting. The cash-basis method records financial transactions only when cash changes hands.