Does KPMG provide guidance on equity method investment accounting?

Handbooks | December 2024 Latest edition: Our in-depth equity method of accounting guide, providing examples and analysis. Using Q&As and examples, KPMG provides interpretive guidance on equity method investment accounting issues in applying ASC 323. This December 2024 edition incorporates updated guidance and interpretations.

What is the accounting for equity method investments?

However, it has left the accounting for equity method investments largely unchanged since the Accounting Principles Board released APB 18 in 1971. The Accounting Principles Board developed the equity method with the view that its one-line consolidation premise would “best [enable] investors…to reflect the underlying nature of their investment [s].”

How much do KPMG Equity Partners get paid?

The median pay of KPMG equity partners ranges between $500,000 and $700,000 a year, meaning the cuts will be worth between $85,000 and $120,000 of annual income. Salaried partners and staff earning more than $62,000 will be asked to take a pay cut of 20 per cent between May and August, which works out to seven per cent of annual income.