: The equity method is used when an investor can influence the operating and financial policies of an investee.
The investor recognizes its share of the investee’s earnings or losses in its own income statement. 323 mp4
: This update allows entities to use the proportional amortization method for equity investments made primarily for income tax credits (e.g., affordable housing projects), providing a more consistent accounting treatment for tax-driven structures. : The equity method is used when an