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lyphardsun · 2024年08月06日

可不可以用proportionate consolidation

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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.

可以用这个吗

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王园圆_品职助教 · 2024年08月06日

同学你好,一般来说是不能用proportionate method来进行报表合并的,请看以下讲义截图黄色部分的说明,只有在两方或几方都对这个子公司有控制权的前提下的joint venture这种组织形式下的很偶然的情况才可以使用proportionate method,而其他时候讲义和原版书都没有说可以使用proportionate method,所以可以认为我们碰到的几乎99%的题目是不可以主动使用proportionate method进行报表合并的

除非题目明确说了要用proportionate method进行计量,否则同学不用考虑这种方法哦

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