Equity method母公司损益表包含自己的NI,和子公司80%的NI。 consolidation method母公司合并报表的损益表NI包含自己的NI,和子公司全部NI,但是之后还要剔除归属于少数股东权益的20%的子公司的NI,最后留下来的归属于母公司的就是:母公司自己的NI,加上子公司80%的NI。 所以这两个方法下的NI合并完的结果是相同的。
The equity method and the proportional consolidation method are two types of accounting methods used when two companies are part of ajoint venture. Which one is used depends on the way the companies'balance sheetsandincome statementsreport these partnerships. Note that since 2013, for the m...
因为其实合并报表按照格式来讲net income之前就是100%的子公司P/L,要到转换为total comprehensive income的时候才会区分是归属于母公司还是归属于少数股东权益。 2)如果这是原版书的结论,是不是因为书上还有部分准则,就跟使用pooling method还有课后题一样没更新。因为老师每次都说MI,但是损益表应该是再把Minority int...
aprocrastination is the bane of most 耽搁是多数的诅咒[translate] a你在中国呆了多久 How long have you stayed in China[translate] aunion de corazones del tutyo a mi amiga. 正在翻译,请等待...[translate] aConsolidation or equity method 正在翻译,请等待...[translate]...
a computer manufacturing firm may buy ownership in a hard drive manufacturer for strategic positioning. To account for the purchase of stock in another company, the firm must use either the cost method, the equity method or consolidation. The method used depends on the percent of stock ownership...
controlled entities, the interest in the joint venture should be determined either under the proportionate consolidation method or under the equity method. Th... AA Mirza,N Ankarath - John Wiley & Sons, Ltd 被引量: 4发表: 2015年 Proportionate Consolidation vs. The Equity Method: A Decision ...
R.G Graham and R.D. King, C.K.J Morrill, "Proportionate Consolidation vs. the Equity Method: A Decision Usefulness Perspective on Reporting Interests in Joint Ventures", Accounting, Horizon, vol. 19, no 2, pp.1-29, 2003.Proportionate consolidation vs. The equity method: A decision ...
The accounting treatment of two companies who are partners in a joint venture plays out in either the equity or proportional consolidation reporting method. While the American Institute of CPAs doesn't clearly define the meaning of "joint venture," an essential element of the term is that the ...
aSubsidiary Consolidation or equity method Contact person in the company Can be reached at Audit firm CPAs Can be reached at 辅助者 实变或权益法 联系人在公司中 能被到达在 验核企业 CPAs 能被到达在[translate]
Consolidation vs. Equity Method of Accounting. When one company owns a significant stake in another business -- generally defined as at least 20 percent -- it must account for that stake in its books using either consolidation or the equity method of acc