consolidation with partial goodwill 解释: A is correct. 考点:不同的合并会计报表方法下,会计科目的对比。 解析: (1)如果使用equity method,long-term debt to equity=520/1,330=0.39 (2)如果使用consolidation method, long-term debt to equity=(母公司的long-term debt加子公司的long-term debt)/(母公...
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...
The choice of equity method or proportionate consolidation does not affect reported shareholders’ equity. 2种methods 下面都是 50% stake, 在BS 中: proportionate method 应该是计入JV的 50% equity (50%asset -50% liab). 但是equity method 下, 在BS, 只会是one line in investment for JV, 50%...
Interests in Joint Ventures, that would certainly have been the case.The blanket application of the equity method for joint ventures generally added some consistency to a market where some entities would apply proportionate consolidation while others applied the equity method, so it was a sensible de...
3. Investments Equity method & Consolidations Investor Corporation Minority, Active Investments (typically between 20% & 50% ownership)B Majority, Active Investments (greater than 50%ownership)C Minority, Passive Investments(less than 20% ownership)A Held as Current Assets, “Marketable ...
When your small business buys a stake in another company, the method used to account for the investment depends on your level of ownership. Generally accepted accounting principles, or GAAP, require you to use the equity method when you have significant influence, but not control, over another ...
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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]...
Though the proportional consolidation method was previously accepted by the IFRS, it also allowed the use of theequity method.3 The Bottom Line There are proponents for the use of each of these accounting methods, and differentaccounting standardsorganizations are split as to which is the m...
Proportional consolidationmethodEquity methodFinancial statementsWhether proportionate consolidation(PC) or the equity method(EM) provides more informative financial statements is a controversial issue. This study uses data from listed companies in Hong Kong to investigate the value relevance of the EM ...