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Carolyne · 2024年04月13日

如题

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NO.PZ202304050100001201

问题如下:

(1) In the discussion about using the equity method to account for Bardem’s purchase of Ariana, which statement is most accurate? The statement by:

选项:

A.

Domingues.

B.

Casado concerning joint ventures.

C.

Casado concerning board of directors’ positions.

解释:

Domingues’ statement that Bardem will be required to use the equity method is accurate. The equity method of accounting is required when an investor holds 20% to 50% of the voting rights of an associate unless circumstances clearly demonstrate that the investor cannot exercise significant influence. Holding a seat on the board is a factor to consider, but is not required to demonstrate influence.

investee holds a seat of associate 董事会。这句话是不是怎么样都是错的 这句话是说 被投资人在他自己公司董事会有席位。是不是这个意思?

1 个答案

王园圆_品职助教 · 2024年04月13日

同学你好,是的,你的理解没有错,这句话确实不管怎么都错了,因为要求的是投资者而不是被投资者在自己的董事会有席位

但是也可能是这里原版书typo了,因为解析中的并没有提及investee这个这么明显的错误点,所以我们依然需要知道,有董事会席位这件事并不能100%说明要用equity method

请看以下原版书截图

绿色部分,在被投资公司有董事会席位是有可能(may)说明母公司对子公司有显著的影响从而可以使用equity method的

而粉色部分母公司对子公司有显著的财务和经营的影响力,则是直接说明(means)母公司对子公司有显著的影响

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