NO.PZ2018111303000003
问题如下：
PZ company is an education company headquartered in China. It complies with IFRS. In 2018, PZ held a 20% passive equity ownership interest in T-internet company. At the end of the 2018, PZ company decides to increase its ownership interest to 50% T-internet on 1 January 2019 through a cash purchase. There are no intercompany transactions.
At the end of the 2019, which of the following statement is most likely correct about PZ company’s Equity:
选项：
A.the equity will be highest if PZ has control over T company.
B.the equity will be highest if PZ has significant influence over T company.
C.the value of equity is unrelated with accounting method.
解释：
A is correct.
考点：不同的会计方法下对会计比率的影响
解析：A 选项因为是control，所以用acquisition method，由于不是100%控股，那么在合并报表之后，母公司的资产负债表合并了子公司100%的资产和负债。合并的Equity会增加一个minority interest（用于调平报表）。
B选项因为是significant influence，所以用equity method，对于母公司来说，cash减少一笔，资产里的增加一笔相同的金额的investment in associate, Equity是不改变的。
因此在acquisition method下，母公司的equity是最大的。选项A正确。
business combination下，母公司还有单独的报表吗？如果有，那么这里equity是否和equity method相同？
