Investment in Subsidiary Definition | Becker
Accounting Dictionary
Investment in Subsidiary
The investment in subsidiary account is the cost or carrying amount of the investment in a subsidiary under the cost method or the equity method. The investment in subsidiary is eliminated when preparing consolidated financial statements. See also cost method and equity method and consolidation.
Related Terms:
Cost Method [FARBAR]Equity Method [FARBAR]Consolidation [FARBAR]Back to Dictionary