Intercorporate Investments Equity Method Accounting Equity method accounting reports the parent's investment in the subsidiary, and the parent's share of the subsidiary's results, as line items in the parent's financial TT statements(referred to as one-line consolidation) Note: Generally used for investments representing 20 to 50 percent of the voting stock of a company,'s equity securities--main difference between consolidation and equity method accounting rests in the level of detail reported in financial statementsEquity method accounting—reports the parent’s investment in the subsidiary, and the parent’s share of the subsidiary’s results, as line items in the parent’s financial statements (referred to as one-line consolidation) Note: Generally used for investments representing 20 to 50 percent of the voting stock of a company’s equity securities--main difference between consolidation and equity method accounting rests in the level of detail reported in financial statements Intercorporate Investments Equity Method Accounting