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.
Following are the most common equity accounts for single owner businesses and partnerships: 1  Capital: is the simplest equity account and it is used for sole proprietorships and partnerships.2  Drawings: represents the money drawn by the owner of a small business for their personal use.quity Accounts. Equity accounts represent the owners' interest in the assets of a business. The owners' interest is the part of assets that is left after all liabilities are paid.