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.
The cash method. The cash method is the more commonly used method of accounting in small business. Under the cash method, income is not counted until cash (or a check) is actually received, and expenses are not counted until they are actually paid. The accrual method.