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。
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...
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...
When choosing between the equity method and consolidation look at the control a company can influence over another company. Generally speaking if a firm owns between 20 percent and 50 percent of another company then the firm should use the equity method to account for the subsidiary. If a firm...
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]...
[translate] aIn most cases, net assets and net income are the same for the investing firm under either the equity method or the consolidation method. 在许多情况下,净资产和净收入是同样为投资的企业在权益法或实变方法之下。[translate]
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 es
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 ...
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 ...
M.P. Bauman, "Proportionate consolidation versus the equity method: additional evidence on the association with bond rating", International Review of Financial analysis, vol. 16, pp. 496-507, 2007Bauman, M. P. (2007) „Proportionate consolidation versus the equity method: Additional evidence on...