When one company has an interest in another company it has equity in that company. Under certain circumstances, the appropriate way for the company to account for that investment on its own books is ...

A company may invest in another private or publicly traded company. The accounting for this investment depends on the level of control of the parent company in the subsidiary. The consolidated method ...

Expertise from Forbes Councils members, operated under license. Opinions expressed are those of the author. As this wave of consolidation sweeps through the industry, it has become even more crucial ...

For most investors, the proper way to account for your investing profits and losses is with the cost method of accounting. This method is not the only choice, however. For investments where the ...