问题如下:
PZ company is an education company headquartered in China. It complies with IFRS. In 2018, PZ held a 15% passive equity ownership interest in T-internet company. At the end of the 2018, PZ company decide to increase its ownership interest to 50% on 1 January 2019 through a cash purchase. There are no intercompany transactions. The financial statement data for PZ company and T-internet company in the following table:
Please calculate PZ company’s net income in 2019 if significant influence over T-internet company:
选项:
A.2,915
B.2,710
C.650
解释:
B is correct.
考点:Equity 的会计计量方法
解析:如果PZ 对T公司有显著影响(significant influence),那就使用equity method.
年底对子公司按投资比例分享经营成果,即NI=2,300+0.5*820=2,710
老师好 为什么不是1650+820*0.5?1650 是2018年年底的PZ's NI. 谢谢。