methodEquity 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 compared with PC during ...
("HKAS 31 ") issued by the HKICPA, which requires the Company to account for its jointly controlled entity using either proportionate consolidation or the equity method. Had the results of the jointly controlled entity been consolidated or equity acco 这不是与HKAS 31符合“兴趣在HKICPA (”“HKAS...
As explained in note 8 to the financial statements,the company has not accounted for its interests in jointly controlled entities using proportionate consolidation or alternately the equity method in accordance with the hongkong accounting standard 31 “interests in joint ventures” issued by the hongkon...
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...
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. Each lobby solves the following problem: Maxr n i (0, pn...
proportionate consolidationequity methodHong Kongjointly controlled entitiesWhether proportionate consolidation (PC) or the equity method (EM) provides more informative financial statements has been controversial. This study uses data fSo, StellaWong, Kar Shum...
In particular, we analyze the transaction using three different methods for inter-corporate investments: equity method, proportionate consolidation, and full consolidation under the purchase method. Using common ratios, we examine which method would be preferred by the transacting companies....