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过儿 · 2024年10月12日

公允价值计量和权益法

NO.PZ2018111303000021

问题如下:

T-vision Inc, complies with US GAAP, the company has been expanding by acquiring other internet company, its largest acquisition, that of Heat internet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company under which the companies will share control of Heat internet company. T-vision plans to use the equity method to account for the joint venture. Alfa company complies with IFRS and will use the proportionate consolidation method to account for the joint venture.

Fabian, CFA, work on the Equity investment company, he has estimated the joint venture’s financial information for 2012. Fabian is preparing his estimates of each company’s earnings and financial performance. This information is presented in following table:

Based on Fabian’s estimates, the amount of Heat internet company net income include on the consolidated financial statement will most likely be:

选项:

A.

higher for T-vision.

B.

higher for Alfa.

C.

the same for both T-vision and Alfa.

解释:

C is correct.

考点:不同的合并方法下的NI对比

解析:

计量joint venture既可以用equity method,也可以用proportionate consolidation 。

所以这道题其实是在对比equity method和proportionate consolidation的NI,有一个重要的结论就是NI在两种方法下一样。

equity method是share results,被投资公司NI归属于投资公司的部分会包含在投资公司NI中。

proportionate consolidation,按比例合并被投资公司的NI,因此结果也是被投资公司NI归属于投资公司的部分会包含在投资公司NI中。

公允价值计量和权益法是不是在任何情况下income的分享都相同?或者改变问题里出现什么的时候这题可能选a或者b?

1 个答案

王园圆_品职助教 · 2024年10月12日

同学你好,本题没有说到“公允价值”计量法,本题说的是proportionate consolidation和equity method呀

你想问的是另外的公允价值计量的内容?

如果你想问的是另外的公允价值计量的内容,请看以下讲义截图,公允价值下,子公司的NI是不会合并给母公司的,而是只有公允价的变动,分红的时候才会计入母公司NI的范畴,那就和Equity method或者proportionate consolidation完全不具有可比性了

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