解析:如果是PZ公司控股了T公司,那么该投资可以分类为business combination, 对于PZ的会计方法选择是B选项,the acquisition method, 会计方法是the acquisition method.,而合并报表的这个动作叫consolidation.proportionate consolidation是只适用于“joint ventures”吗,还是有其他情况也可以用?添加评论 0 0 1 个答案 袁...
必应词典为您提供proportionate-consolidation的释义,网络释义: 比例合并;比例合并法入帐;比例合并或综合法;
但是proportionate和acquisition method下,都是母公司 cash: -投资子公司的金额,同时 母公司 其他各项资产和负债 分别增加 子公司的资产和负债——不同的是proportionate只增加80%的资产和负债,所以不需要equity调平会计做账,而acquisition method需要用Equity下的Minority interest调平20%的净资产轧差而已 所以proportionate...
Proportionate ConsolidationIn proportionate consolidation, an investor accounts for its interest in another entity by consolidating its proportionate share in the assets, liabilities, revenue and expenses of the entity with its financial statements. It was previously allowed under IFRS to account for jointl...
中文 添加示例 在上下文、翻译记忆库中将“proportionate consolidation"翻译成 中文 变形干 匹配词 所有精确任何 To give effect to this principle, Administrative Instruction ( # ), On the Management of Municipal Non-Majority Community Finances # ovember # mandated the municipalities to allocate aproportionat...
Do key performance indicators affect the choice of Equity vs Proportionate consolidation?Ingrid Pulcinelli
必应词典为您提供Proportionate-Consolidation-Method的释义,网络释义: 比例合并法;比例综合法;部分兼并法;
Assuming proportionate consolidation, Company C's stockholders' equity at the end of 2009 is closest to: A5,950. B6,350. C$6,750. 相关知识点: 试题来源: 解析 A Company C’s stockholders' equity of $5,950 is not affected by the use of proportionate consolidation....
Assuming proportionate consolidation, Company C's cost of goods sold and net income for the year ended 2009 are closest to: Cost of goods sold Net income A8,000 930 B7,000 930 C8,000 830 相关知识点: 试题来源: 解析 A COGS = 7,000 Company C + (2,000 JVC ×0.50 ownership inter...
9、proportionate effect 比例效应 10、proportionate increase 成比例增加 11、proportionate part 比例部分 12、proportionate stratified random sampling 比例分层随机抽样 13、proportionate depreciation 比例折旧 14、proportionate consolidation 比例合并法 15、proportionate to 与……成比例与……相称最新...