When an investor company exercises full control—generally over 50% ownership—over the investee company, it must record its investment in the subsidiary using a consolidation method. All revenue, expenses, assets, and liabilities of the subsidiary would be included in theparent company’s financial ...
CFA II FRA 老师讲到关于Equity method,consolidation,proportional三种方法的NI,每次说consolidation的时候都说100%先把子公司并进来,再把归属于少数股东的一部分确认为MI。所以三种方法下面NI是一致的。对此我有几个疑问: 1)是不是这里老师认为的意思这个NI其实是total comprehensive income,而不是Net profit。因为其...
The consolidation method records “investment insubsidiary” as an asset on the parent company’s balance sheet, while recording an equal transaction on the equity side of the subsidiary’s balance sheet. The subsidiary’s assets, liabilities, and all profit and loss items are combined in the co...
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。
Choosing Between Equity Method and Consolidation for Internal Reporting Stock ownership is a general rule of thumb. An accountant must also consider other influences the firm currently has. For example, a firm may own 40 percent of stock, but not exert influence. In situations like an impending ...
Consolidation or equity method 青云英语翻译 请在下面的文本框内输入文字,然后点击开始翻译按钮进行翻译,如果您看不到结果,请重新翻译! 翻译结果1翻译结果2翻译结果3翻译结果4翻译结果5 翻译结果1复制译文编辑译文朗读译文返回顶部 合并或权益法 翻译结果2复制译文编辑译文朗读译文返回顶部...
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. ...
requires the equity method for joint ventures -- both the equity method and proportionate consolidation have their own rationales. For example, according to the website Science Direct, the proportionate consolidation method is better for explaining price volatility, while the equity method is better ...
百度试题 结果1 题目The equity method is in many ways a partial consolidation.A、正确B、错误 相关知识点: 试题来源: 解析 正确 反馈 收藏
一、The accounting for investments in joint ventures and associates has long been a bone of contention合营企业和联营企业的投资会计问题长期以来一直是争论的焦点 One of the joys of teaching students ab…