NO.PZ201602060100000902
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.
老老师好 这题目不是说Supreme Healthcare complies with IFRS and will use the proportionate consolidation method to account for the joint venture.， 意思是用proportionate method 来做是吗？ 为什么答案还是用equity method? 是不是因为题目问的是按照O 同学的算法， O同学是代表bettercan 这公司而且遵守GAAP, GAAP 下只有equity method, 所以这里用equity method 来做？谢谢。
