为什么可以用acquisition法？

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:

Under which of the following method, PZ company has the highest total assets:

选项：

Acquisition method.

Equity method.

unaffected by accounting method.

解释：

A is correct.

考点：不同的会计方法下对会计科目的影响

解析：在Acquisition method下，母公司合并报表是把子公司的全部资产和负债合并进来，所以在Acquisition method下，PZ company的total assets 是最高的.

在Equity method下，母公司不合并子公司的资产和负债，在B.S中，cash减少一笔，investment增加一笔，所以PZ company的total assets没有变化。