Definicja equity method (FI-LC)

A method used to consolidate affiliated companies, as well as subsidiaries or joint ventures, that are not consolidated using the purchase or proportional methods.

The individual financial statement data (also referred to as reported financial data) of an equity company is not taken into account in the consolidated financial statements. Therefore you do not need to enter the data into the Consolidation system.

Only changes in the stockholders' equity of the company are taken into consideration; these affect the investment value stated in the consolidated balance sheet.

Therefore, the term "valuation method" also applies here.