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arabdopsis

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tT
发表于 2010-3-19 08:20 | 只看该作者

[CFA Level 2] 问个二级关于equity method的习题

interest, balance, prepared, increase, statements
 二级volume 2  课本第66页的第3题答案说Cinnamon's shareholder's equity on its balance sheet would most likely be highest if Cinnamon is deemed to have control over Cambridge.解释是： If Cinnamon is deemed to have control over Cambridge, consolidated financial statements would be prepared and Cinnamon's shareholders' equity would increase and include the amount of the noncontrolling interest. If Cinnamon is deemed to have significant influence, the equity method would be used and there would be no change in the shareholders' equity of Cinnamon.

第69页12题的答案说Zimt's net income in 2010 will most likely be independent of the accounting method used for the investment in Oxbow. 解释为one line consolidation and consolidation result in the same impact on net income

我的疑问是balance sheet上不也是one line consolidation吗，shareholder's equity 不也增加么， 怎么说不变

多谢多谢！

[此贴子已经被作者于2010-3-20 23:45:31编辑过]

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arabdopsis

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发表于 2010-3-20 23:50 | 只看该作者
 notes里跟课本不一样的是它认为net income和equity对equity method或aquisition method都是一样的（因为要扣除noncontrolling interest）； 但课本里似乎觉得acquisition method算出来的equity要高，因为包括noncontrolling interest（比如第三题和 pg74 第29题）

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viconia

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3#
发表于 2010-5-16 20:49 | 只看该作者

wiki 上说

 

Under IFRS and US GAAP, the minority interest is reported in the equity section of the consolidated balance sheet.

 

但是note上说三种方法说equity都一样。。。我想知道考试怎么答好

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wangfeicfa

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发表于 2010-5-17 21:10 | 只看该作者

我以前也有这个疑问，但是考试时还是以equity 相等比较保险，因为书上明确说过，Net Income 和 ROE三个方法下相等。估计不会单考Equity.

有control用consolidation

有significant influence 用equtiy

基本上就这样了

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aininemo

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5#
发表于 2010-5-17 23:12 | 只看该作者

算作 负债还是所有者权益~~哈哈~~貌似都是个争议

现在在新会计制度下，应该算作 所有者权益~~（以前算做负债）

There were changes in accounting for minority interest effective for years beginning after 12/15/2008, so most 12/31/2009 financials should follow new guidance.

Under the new guidance, minority interest should now be called "non-controlling interest" and it is required to be shown within the equity section. Previously, minority interest was most often shown in the "mezannine" section, between the liability section and equity section.

http://www.linkedin.com/answers/finance-accounting/accounting/FIN_ACC/648212-49533619

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yiran0309

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6#
发表于 2010-5-19 20:14 | 只看该作者
同有疑问，那考试到底应该怎么答好呢？

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stevenlee731

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7#
发表于 2010-6-3 19:26 | 只看该作者
Schweser貌似已经改过来了,下面是官方的改正...

Book 2, pg. 23-41 - Correction
A change in US GAAP for 2009 (SFAS 160) requires that Minority Interest on consolidated financial statements be reported as a component of equity. Corrections as a result of this change are as follows:
P. 23 Omit 2nd paragraph: “Notice that…..."

P. 30 Point #2: Consolidation results in greater equity than the equity method and proportionate consolidation methods which result in equal equity.

P. 30 Figure 9: ROE/Acquisition Method should be “Lower” not “Same”.

P. 32 Key Concept 21.c – 2nd bullet: Equity is greater under the acquisition method compared to the equity and proportionate consolidation methods.

p. 39 Omit concept checker #25

p. 41 #23 The equity method and proportionate consolidation method result in equal equity.

( Posted: 2009-12-28)

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