持分法適用に伴う負債とは、持分法適用会社が債務超過等となった場合に生じた持分額のマイナス部分であり、負債の部に計上します。
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EY is a global leader in assurance, consulting, strategy and transactions, and tax services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.
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