English translation: companies consolidated by the equity method
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Explanation: Sans certitude. Voir également l'embryon de piste ci-après sur la notion d'équivalence en finances :
– Financial and Budgetary
– Gestion budgétaire et financière
OBS – D.the concept that
payments that differ in total
magnitude but that are made
at different dates may be
equivalent [ is the basis for
proposals ] So
Francis MARC Lithuania Local time: 01:39 Native speaker of: French PRO pts in pair: 6500
Explanation: "consolidated by the equity method" is often seen, but it is not approved accounting terminology in English, where "consolidation" means just that--consolidation, full or proportionate (intégration globale ou proportionnelle). The equity and cost methods are alternative ways of *accounting* for an equity investment in another company.
The mismatch of the meanings of "consolidation" in French and English is unfortunate but insoluble.
rkillings United States Local time: 15:39 Native speaker of: English PRO pts in pair: 3085