老师您好!
我做官网题(如图一图二)的时候看到一个解释:“Under the proportionate consolidation method, Supreme Healthcare’s consolidated financial statements will include its 50 percent share of the joint venture’s total assets.”
所以是不是可以理解为,joint venture合并报表的时候,母公司的报表要包含子公司50%的 total assets?谢谢!
图一,题目和答案:
图二,case原文: