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chunty

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tT
发表于 2011-7-11 19:40 | 只看该作者

Equity using equity method vs consolidation

equity, someone, methods, comment, different
Can someone comment on the calculation of equity under different methods. I am just so confused.

Thanks
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maryli

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发表于 2011-7-11 19:40 | 只看该作者
Consolidation = Minority Interest + Acquirer's Beginning Equity

Proportionate Consolidation = Beginning Equity + % of net assets acquired.

Equity Method = Beginning Equity + Cost of investment, adjusted for net income. (Dividends are offset on the asset side through cash account).

NO EXCUSES

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