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luckygiftvn

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tT
发表于 2011-7-12 17:59 | 只看该作者

CFAI L2 2011 Mock Afternoon Q37

2011, 键盘, definition, question, believe
This is a quick and probably a dumb question.
I cannot believe I still don't know this but what the hell is "consolidation method?"
Is this same as acquisition method?! I couldn't find definition of consolidation method either in the CFA curriculum/index or in the Schwesser books.
Judging by the answer to this question, I am guessing maybe it's acquisition method. But for joint ventures I thought proportionate consolidation or equity method is preferred?!
Thanks!

 

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DSquaredSlim

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发表于 2011-7-12 18:09 | 只看该作者
Please read the ethics section...Or better yet, the bottom of the Mock exam.

Do not post specific questions about the mock exam.

Just trying to prevent possible violations for you.

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WarrenB1

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发表于 2011-7-12 18:19 | 只看该作者
Oops sorry I had no idea. But I'm not restating the question per say, but asking merely for a definition of a word presented within the problem. Is that really a violation? It seems like the blurb on the bottom says I can't post the questiosn onlines but it didn't prohibit me from asking questions about it.

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xilinx_altera

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发表于 2011-7-12 18:38 | 只看该作者
I am getting paranoid and confused. Aren't 50% of this forum asking questions on the mock exam?!

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ryanlb

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发表于 2011-7-12 18:48 | 只看该作者
Don't get paranoid! Actually, come to think of it, it does seem like a lot of questions are based from the Mock on this site... Maybe it's fine; I'd rather be safe than sorry though.

Don't worry. Good luck with your studies

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ninja1024

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发表于 2011-7-12 18:57 | 只看该作者
you cant delete it now, maybe if you flag it and as mods to do so. but I wouldn't worry, just know you are not supposed to do it

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SeanWest

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发表于 2011-7-12 19:07 | 只看该作者
can someone please help me with this question??
adore is a joint venture, and glace is IFRS.
shouldn't this be proprtionate consolidation?- answer choice b?!
also cupernico is a us gaap, so shouldn't they be using equity method?

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flyinggirl

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8#
发表于 2011-7-12 19:17 | 只看该作者
IFRS: prefer PP for joint
GAAP: prefer equity mthod

so yea you are right

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