U.S.GAAP and IFRS require firms to account for minority, active investments, generally those where the investor owns between _____ using the equity method.Under the equity method, the investor recognizes as revenue (expense) each period its share of the net income (loss) of the investee.The investor recognizes dividends received from the investee as a return (reduction) of investment, not as income.

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Both U.S.GAAP and IFRS require firms to account for minority, active investments, generally those where the investor owns between 20% and 50% using the equity method. Under the equity method, the investor recognizes as revenue (expense) each period its share of the net income (loss) of the investee. The investor recognizes dividends received from the investee as a return (reduction) of investment, not as income.

USGAAP and IFRS Require Firms to Account for Minority, Active