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sentimentalbus · 2023年08月26日

为什么Danell公司的期末Market value-期初的增长部分不计入I/S?

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  2. FRA

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NO.PZ202304050100000401

问题如下：

(1) The contribution of the equity portfolio to Foster's net income for the year is closest to:

选项：

A.

$18,000.

B.

$26,000.

C.

$7,000.

解释：

For fair value through profit or loss investments, the dividends plus the change in fair value are accounted for in net income. For the investments that are available for sale only, dividends received affect net income. For associate companies, the equity method recognizes the share of the investee’s net income.


为什么Danell公司的期末Market value-期初的增长部分不计入I/S?

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1 个答案

王园圆_品职助教 · 2023年08月26日

同学你好，Danell公司是作为母公司的子公司，用equity method来计算其对母公司的NI的贡献值的

Danell公司资产公允价值的向上变化在合并以后已经不会对木母公司NI有任何影响了

请参考以下讲义截图中Equity method下母公司NI计算的方法（黄色部分）

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