Under which of the following is a minority interest account most likely to appear on the consolidated balance sheet?
- The acquisition method.
- Proportionate consolidation.
Proportionate consolidation is similar to a business acquisition, except the investor only reports the proportionate share of the assets, liabilities, revenues, and expenses of the joint venture. Since only the proportionate share is reported, no minority owners’ interest is necessary. | 
发表于 2011-3-9 14:51
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