问题如下:
2. Based on Ohalin’s estimates, the amount of joint venture revenue (in $ millions) included on BetterCare’s consolidated 2010 financial statements should be closest to:
选项:
A.$0.
B.$715.
C.$1,430.
解释:
A is correct.
Under the equity method, BetterCare would record its interest in the joint venture’s net profit as a single line item, but would show no line-by-line contribution to revenues or expenses.
考点:Equity method
解析:计量JV既可以用equity method, 也可以用proportionate consolidation 。题干说 BetterCare 公司要用equity method计量JV。
在equity method 下, JV只影响利润,不影响revenue,所以是0.
老师如果题目问的是 Supreme Healthcare 的revenue的话,那就是除以2了吧?Supreme Healthcare complies with IFRS and will use the proportionate consolidation method to account for the joint venture.