问一道题：NO.PZ2018111303000021 [ CFA II ]

NO.PZ2018111303000021 问题如下 T-vision Incomplies with US GAAP, the company 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 Heinternet company net income inclu on the consolitefinancistatement will most likely be: A.higher for T-vision. B.higher for Alf C.the same for both T-vision anAlf 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 metho也可以用proportionate consolition 。所以这道题其实是在对比equity methoproportionate consolition的NI，有一个重要的结论就是NI在两种方法下一样。equity methoshare 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 consolition，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？

NO.PZ2018111303000021 问题如下 T-vision Incomplies with US GAAP, the company 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 Heinternet company net income inclu on the consolitefinancistatement will most likely be: A.higher for T-vision. B.higher for Alf C.the same for both T-vision anAlf 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 metho也可以用proportionate consolition 。所以这道题其实是在对比equity methoproportionate consolition的NI，有一个重要的结论就是NI在两种方法下一样。equity methoshare 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 consolition，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。 具体是怎么合并的 JV中的一家公司又有自己的投资 所以两边公司的报表都是一模一样的吗？（A公司投资的ab公司各占c的50%）

NO.PZ2018111303000021 问题如下 T-vision Incomplies with US GAAP, the company 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 Heinternet company net income inclu on the consolitefinancistatement will most likely be: A.higher for T-vision. B.higher for Alf C.the same for both T-vision anAlf 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 metho也可以用proportionate consolition 。所以这道题其实是在对比equity methoproportionate consolition的NI，有一个重要的结论就是NI在两种方法下一样。equity methoshare 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 consolition，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。 题目中说一个用US GAAP一个用IFRS，所以这道题跟用那种会计方法没有关系吗？关键在于NI无论是consolition还是equity metho是partial都一样？

NO.PZ2018111303000021 问题如下 T-vision Incomplies with US GAAP, the company 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 Heinternet company net income inclu on the consolitefinancistatement will most likely be: A.higher for T-vision. B.higher for Alf C.the same for both T-vision anAlf 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 metho也可以用proportionate consolition 。所以这道题其实是在对比equity methoproportionate consolition的NI，有一个重要的结论就是NI在两种方法下一样。equity methoshare 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 consolition，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。 请问合营企业 GAAP和IFRS 各可以用什么方法核算？权益法还是部分合并法？控制企业GAAP和IFRS 各可以用什么商誉法，部分商誉还是全部商誉？麻烦老师区分下，谢谢啦

NO.PZ2018111303000021 问题如下 T-vision Incomplies with US GAAP, the company 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 Heinternet company net income inclu on the consolitefinancistatement will most likely be: A.higher for T-vision. B.higher for Alf C.the same for both T-vision anAlf 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 metho也可以用proportionate consolition 。所以这道题其实是在对比equity methoproportionate consolition的NI，有一个重要的结论就是NI在两种方法下一样。equity methoshare 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 consolition，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。 以上理解，但是Equity Metho，NIb%不是还涉及1. FV 2. TRANSACTION的调整么？如果有相关的调整，最终的NI还一定保持一致么？