Equity accounting is a method of reporting a company's profits from the operations of an affiliated company that it has an interest in but does not own outright.

Microsoft finally has opened up a little bit about its dealings with OpenAI. It still has a long way to go to do right by investors. Here is the rub: Microsoft in its financial reports identifies ...

Business development companies (BDCs) are increasingly incorporating equity co-investments into their primary loan strategies as the private credit market develops. These equity investments, which ...