equity accounting
noun[U]
ACCOUNTINGukus(alsoequity method[S])amethodofaccountingthattakesintoaccountapercentageofprofitsfromsharesthat acompanyownsin anothercompany:
The group'sequityaccounting, whichincludesitsshareofprofitsfromcompaniesit does notcontrol,showedthatnetprofitsjumpedto $105.1 million.