PROPORTIONAL CONSOLIDATION
In accounting for joint ventures, a method of including items of income, expense, assets and liabilities in proportion to the firm's percentage of participation in the venture. The proportional consolidation method was initially favored by IFRS accounting standards, though it also allows use of the equity method. Under U.S. GAAP, a firm's interest in a joint venture is accounted for using the equity method. Recently, IFRS standards have begun to converge with those of GAAP on this matter.
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Relative Return
It refers to the return that an asset achieves in a period of time compared to a benchmark. It is the difference between the absolute return achiev ...
Sergey Brin
Sergey Brin is the co-founder of the web giant Google along with Larry Page. Sergey was born in Moscow Russia on 1973. At the age of six, he and hi ...
Repatriation
It is the process of converting a foreign currency into the currency of one’s own country. The amount that an investor will receive depends o ...
Stabilization Policy
Stabilization policy is a macroeconomic strategy whose primary purpose is to maintain stable economic growth. It was enacted by governments and cen ...
Price-to-Rent Ratio
A mathematical calculation utilized in the Trulia Rent Vs. Buy Index that compares the totals costs of homeownership with the total cost of renting ...
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Renovate or Move?
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The Types of Stock
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A Guide to Your Personal Income Tax: Essentials
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“How does inflation affect my investments?”
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Macroeconomics: Basic Concepts
The concepts involved in macroeconomics focus on three fields, including national output and income, unemployment, and inflation and deflation. The ...
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