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.
Equity Accounts. Equity Accounts The owner's claim on a corporation's assets is called equity, stockholders' equity, or shareholders' equity. Equity is the owners' residual interest in the assets of business after deducting liabilities. Equity is impacted by four types of accounts: common stock, dividends, revenues, and expenses.