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.
-Applies the equity method until the disposal date to establish a proper book value. -Following the sale: The equity method is used if enough shares are still held to maintain the investor's ability to significantly influence the investee. If that ability has been lost, the fair value method is used.