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...
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]...
Equity Method记账中A的I/S中记入investment profit(经过调整COGS,Inventory以及FV部分),然后加上原本A公司自身NI 是否等于 Consolidation Method下,A公司全部并入B公司I/S,然后在调整FV部分之后的总NI乘以80%?添加评论 0 0 1 个答案 已采纳答案Olive_品职助教 · 2020年07月08日 嗨,爱思考的PZer你好: Equity...
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
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 and the amount of control a firm has in the subsidiary...
for usingtheequity methodofaccounting, whereas jointly controlled entities under HKAS 31 can be accounted for usingtheequity methodofaccounting or proportionate consolidation. hklistco.com hklistco.com 此外,根據香港財務報告準則第11號之合營企業需採用會計權益法入賬,而根據香港 會計準則第31號之共同控制實體...
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 ...
同学你好，是的，即便是consolidation method下，NI也不用考虑分红
Those favoring the proportional consolidation method argue that it provides a more accurate and detailed record because it breaks down how well a joint venture performs. This method allows each company to see the operational effectiveness of various steps in the joint venture process includingpr...
Proportionate consolidation vs. The equity method: A decision usefulness perspective on reporting interests in joint ventures”, mimeo - Graham, King, et al. - 2001 () Citation Context ...er the choice of r n i by the lobbies. ... R Graham,C Morrill,RD King - 《Financial Accounting E...