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Marina_0122 · 2020年06月21日

问一道题:NO.PZ2018111303000020

问题如下:

T-vision Inc, complies with US GAAP, 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 joint venture revenue (in ¥Millions) included on T-vision’s consolidated 2012 financial statements will report:

选项:

A.

0

B.

2230

C.

950

解释:

A is correct.

考点:Equity method

解析:题干说T公司要用JV,这种方法下,既可以用equity method, 也可以用proportionate consolidation, T公司用的是equity method.

在equity method 下, 因为equity method是一项合并,只合并利润,不影响revenue,所以是0.

有点混乱了 前面看有题目有equity method是把投资公司revenue加被投资公司revenue乘以相应比例 如果不是计入报表 直接问revenue是多少应该是多少? 按比例吗?

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2020年06月22日

Equity method 是把投资看成一项资产,不按比例确认Revenue,Earning 是按照比例确认。

 

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NO.PZ2018111303000020 问题如下 T-vision Incomplies with US GAAP, hbeen expanng acquiring other internet company, its largest acquisition, thof Heinternet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company unr whithe companies will share control of Heinternet company. T-vision plans to use the equity methoto account for the joint venture. Alfa company complies with IFRS anwill use the proportionate consolition methoto account for the joint venture.Fabian, CFwork on the Equity investment company, he hestimatethe joint venture’s financiinformation for 2012. Fabiis preparing his estimates of eacompany’s earnings anfinanciperformance. This information is presentein following table:Baseon Fabian’s estimates, the amount of joint venture revenue (in ¥Millions) incluon T-vision’s consolitefinancistatements in 2012 will report: A.0 B.2230 C.950 A is correct.考点Equity metho析计量 joint venture既可以用equity metho 也可以用proportionate consolition 。题干说 T-vision公司要用equity metho量 joint venture。在equity metho下, 该投资只影响投资公司的NI(share results),不影响其revenue,所以是0。 老师可以帮忙对比下在equity和consolition下的资产负债表和利润表有哪些不同么

2024-08-26 20:00 1 · 回答

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2023-05-07 11:14 1 · 回答

NO.PZ2018111303000020 初始计量时只合并B/S,joint venture revenue=0 在后续计量的时候才share results,即合并I/S

2021-10-21 07:50 1 · 回答

如果题目问Alfa的报表, 在proportionate consolition条件下,revenue是否为2230*50%=1115

2020-08-06 10:34 1 · 回答