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English definition of “equity accounting”

equity accounting

noun [U]     (also equity method [S]) ACCOUNTING
a method of accounting that takes into account a percentage of profits from shares that a company owns in another company: The group's equity accounting, which includes its share of profits from companies it does not control, showed that net profits jumped to $105.1 million.
(Definition of equity accounting noun from the Cambridge Business English Dictionary © Cambridge University Press)
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