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.
Understanding Accounting Methods. Officially, there are two types of accounting methods, which dictate how the companyâs transactions are recorded in the companyâs financial books: cash-basis accounting and accrual accounting. The key difference between the two types is how the company records cash coming into and going out of the business.