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Luckyman · 2020年06月21日

问一道题:NO.PZ2018111303000023

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 the joint venture’s 31 December 2012 shareholders’ equity (in ¥ millions) included on the consolidated financial statements of each venture 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equity的对比

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, 所以这道题其实是在考你,对比equity method和proportionate consolidation的equity, 在这2种方法下,equity是一样的,即都是母公司本身的equity。

老师您好,首先我知道equity method中的E部分就是母公司的E,也记得课里面讲过proportionate consolidation只是按收购的百分比来合并A和L。但是回想一下,我发现我不理解之处在于为什么按百分比合并A和L会没有MI。A子=L子+E子。如果合并50%的A子和L子在母公司报表上,新的A=A母+50%A子,新的L=L母+50%L子,那母公司报表的A与L+E就是不平的了啊。不知道我是否表述清楚了我的问题,烦请老师帮忙指点,谢谢。

1 个答案

纠纠_品职答疑助手 · 2020年06月21日

嗨,从没放弃的小努力你好:


同学有一个地方是不正确的。

合并报表的Asset 不等于 母公司的Asset + 50%的子公司Asset。

母公司的Asset 里面有一条是对子公司的投资,在合并报表的时候这条要换算成子公司的Asset - Liability

举一个最简单的公司合并报表:

母公司

Asset 有 100 cash 和 25 investment to P 公司

Liability 20 

Equity 130

子公司 P公司 Asset Cash 100 Liability 50 Equity 50

如果现在要合并报表就是要把母公司账上的25 Investment to P改成 50 cash + 25 的liability 其他不变。

 

 

 

 


-------------------------------
努力的时光都是限量版,加油!


mino酱是个小破货 · 2020年11月03日

谢谢

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