Proportionate method

问题如下：

PZ company is an education company headquartered in China. It complies with IFRS. In 2018, PZ held a 15% passive equity ownership interest in T-internet company. At the end of the 2018, PZ company decides to increase its ownership interest to 50% on 1 January 2019 through a cash purchase. There are no intercompany transactions. The financial statement data for PZ company and T-internet company in the following table:

Please calculate PZ company’s total liabilities under proportionate consolidation method in 2019:

选项：

A.

1,550

B.

1,225

C.

900

解释：

B is correct.

考点：proportionate consolidation method的会计计量方法

解析：如果用proportionate consolidation method，那就不是全部合并子公司的财务报表，是按比例合并子公司的资产和负债，PZ company’s total liabilities=投资公司自己的负债+被投资公司负债×持股比例=900+650*0.5=1,225