https://gdpark.blog/tags/associate-accounting/Recent content in Associate-Accounting on gdpark.blogHugoenWed, 08 Jan 2025 00:00:00 +0000https://gdpark.blog/posts/cfa-l2-31-equity-method-accounting-intercompany-transactions-and-impai/Wed, 08 Jan 2025 00:00:00 +0000https://gdpark.blog/posts/cfa-l2-31-equity-method-accounting-intercompany-transactions-and-impai/A casual breakdown of how intercompany transactions mess with your equity-method income — upstream, downstream, unrealized profits, and when impairment comes knocking.