When the investor has control over the investee, this method is known as the:

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The Consolidation method is used when the investor has control over the investee. In this method, the investor consolidates the financial statements of the investee with its own financial statements. This method is used when the investor has the power to control the investee's financial and operating policies to obtain benefits from its activities. It is applicable when the investor owns more than 50% of the voting rights or has the power to control the investee through other means. The Cost method is used when the investor has a minority interest in the investee, while the Equity method is used when the investor has significant influence, but not control, over the investee's financial and operating policies. The Market value method is not generally used in accounting for investments in equity securities.

When the Investor Has Control Over the Investee, This Method