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BC_MBA_student

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tT
发表于 2011-7-13 14:17 | 只看该作者

Acquisition Method Question.

buyer, net, accounting, together, reading
I am unclear, what does the Acquisition method do to the income statement?

According to Q 12 in reading 21, net income is not affected by accounting method, but in Q 6 in the same reading it appears you add the buyer and the subsidiary income statement items together...
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comp_sci_kid

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2#
发表于 2011-7-13 14:17 | 只看该作者
correct me if i am wrong but across all 3 methods...dats equity, aquisition n proportionate...ni n equity are not effected ...

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thecfawannabe

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3#
发表于 2011-7-13 14:17 | 只看该作者
Minority interest is now reported under equity, not liabilities. Thus equity wont be the same under all methods. I assume you're using schweser. Check schweser errata-they made a big mess up of this

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ayaz_mahmud369

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4#
发表于 2011-7-13 14:18 | 只看该作者
All revenues and expenses are added together. Before your arrive at net income, you deduct the minority share portion of net income, which is total income multiplied by non-controlling interest share of net income.

NO EXCUSES

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gongwy

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5#
发表于 2013-10-4 21:26 | 只看该作者
equity method及acquisition method下的net income是一样的。

acquisition method：acquiree的net income直接加到acquirer的net income中，但要减去minority interest。

equity method：acquired的net income按比例加到acquirer的net income中。

若上述比例为80%，则：
acquisition method：先加100%再减20%；
equity method：加80%。
二者是等价的。

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