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Joanne · 2023年05月07日

equity method下,被投资公司的NI按比例share到投资公司的NI中

NO.PZ2018111303000020

问题如下:

T-vision Inc, complies with US GAAP, has been expanding by acquiring other internet company, its largest acquisition, that of Heat internet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company under which the companies will share control of Heat internet company. T-vision plans to use the equity method to account for the joint venture. Alfa company complies with IFRS and will use the proportionate consolidation method to account for the joint venture.

Fabian, CFA, work on the Equity investment company, he has estimated the joint venture’s financial information for 2012. Fabian is preparing his estimates of each company’s earnings and financial performance. This information is presented in following table:

Based on Fabian’s estimates, the amount of joint venture revenue (in ¥Millions) included on T-vision’s consolidated financial statements in 2012 will report:

选项:

A.

0

B.

2230

C.

950

解释:

A is correct.

考点:Equity method

解析:计量 joint venture既可以用equity method, 也可以用proportionate consolidation 。题干说 T-vision公司要用equity method计量 joint venture

在equity method 下, 该投资只影响投资公司的NI(share results),不影响其revenue,所以是0。

请问这道题目的I/S 会怎么变化?在NI增加对应的被投资比例之后,I/S还有哪些科目会得到改变?是会增加一个investment income的科目来配平吗?谢谢

1 个答案

王园圆_品职助教 · 2023年05月07日

同学你好,是的,一般来说,母公司share results的时候,母公司I/S里会有一个investment income的科目用来确认子公司NI*比例,同时也增加B/S中的investment的余额,从而资产负债表实现平衡

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NO.PZ2018111303000020 问题如下 T-vision Incomplies with US GAAP, hbeen expanng acquiring other internet company, its largest acquisition, thof Heinternet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company unr whithe companies will share control of Heinternet company. T-vision plans to use the equity methoto account for the joint venture. Alfa company complies with IFRS anwill use the proportionate consolition methoto account for the joint venture.Fabian, CFwork on the Equity investment company, he hestimatethe joint venture’s financiinformation for 2012. Fabiis preparing his estimates of eacompany’s earnings anfinanciperformance. This information is presentein following table:Baseon Fabian’s estimates, the amount of joint venture revenue (in ¥Millions) incluon T-vision’s consolitefinancistatements in 2012 will report: A.0 B.2230 C.950 A is correct.考点Equity metho析计量 joint venture既可以用equity metho 也可以用proportionate consolition 。题干说 T-vision公司要用equity metho量 joint venture。在equity metho下, 该投资只影响投资公司的NI(share results),不影响其revenue,所以是0。 老师可以帮忙对比下在equity和consolition下的资产负债表和利润表有哪些不同么

2024-08-26 20:00 1 · 回答

NO.PZ2018111303000020 初始计量时只合并B/S,joint venture revenue=0 在后续计量的时候才share results,即合并I/S

2021-10-21 07:50 1 · 回答

如果题目问Alfa的报表, 在proportionate consolition条件下,revenue是否为2230*50%=1115

2020-08-06 10:34 1 · 回答

有点混乱了 前面看有题目有equity metho把投资公司revenue加被投资公司revenue乘以相应比例 如果不是计入报表 直接问revenue是多少应该是多少? 按比例吗?

2020-06-21 09:35 1 · 回答