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 Method Adjustments. With the equity method, the balance-sheet value of the investment changes according to the net income (the profit) of the owned company. Say your company owns 30 percent of a firm, and that firm reports net income of $100,000.