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.
Method 1 of 3: Calculating Shareholder's Equity. 1  There are two primary avenues for a company to calculate shareholders equity. 2  The first method is to subtract total liabilities from total assets. 3  The alternative calculation is share capital plus retained earnings minus treasury shares.ethod 1 of 3: Calculating Shareholder's Equity. 1  There are two primary avenues for a company to calculate shareholders equity. 2  The first method is to subtract total liabilities from total assets. 3  The alternative calculation is share capital plus retained earnings minus treasury shares.