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Todd · 2024年05月05日

关于是否可以用equity method

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

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.


这里原文说董事会没有有效影响，是否理解为虽然持股40%但是母公司对子公司没有significant influence所以不能equity method而是当成被动投资呢？

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王园圆_品职助教 · 2024年05月05日

同学你好，你看错了吧？这里写的是control而不是influence啊

所以这句话的意思是提示考生这里不可以使用acquisition method而不是 不可以使用equity method呢

母公司都占比子公司40%的股份了，正常肯定不能是被动投资了——equity method适用范围一般是控股20%-50%之间的呢


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