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stockjaguar

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tT
发表于 2011-7-13 15:11 | 只看该作者

True or False

False
Equity & Proportionate Consolidation report same Equity.
True/False

Equity & Proportionate Consolidation report same Net Income.
True/False

Acquisation method equity will be highest.
True/False
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Sportsman

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2#
发表于 2011-7-13 15:11 | 只看该作者
True

True

True

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iteracom

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3#
发表于 2011-7-13 15:11 | 只看该作者
Therefore,

ROE = same for both Proportionate Consolidation & Equity Method.
ROE = Lowest for Consolidation (or does it change?)

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Uranus08

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4#
发表于 2011-7-13 15:11 | 只看该作者
All three are True

1: Proportionate and Equity - you will report your portion of the ownership therefore same amount of equity

2: NI is same for all 3 methods

3: Acquisition includes minority interest, therefore highest equity

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maryli

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5#
发表于 2011-7-13 15:11 | 只看该作者
Assume x% ownership where 20%<x<50%

Under Equity method / Proportionate Consolidation:

on Balance sheet: Equity = Parent share + x*(Net income - dividend)

on Income statement: NI = Parent NI + x*(NI of associate)


Under Consolidation:
on Balance sheet: Equity = Parent share + (1-x)*Equity of associate

What about Net Income on Income satatement?

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xilinx_altera

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6#
发表于 2011-7-13 15:11 | 只看该作者
Consolidation:

NI = Total NI - Minority Interest

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tianxin

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7#
发表于 2011-7-13 15:11 | 只看该作者
all in all,

NI = same for all 3 methods,

Equity = same for Proporitonate & consolidation
Equity = highest for Consolidation

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yalo

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8#
发表于 2011-7-13 15:11 | 只看该作者
Chicago_Bull Wrote:
-------------------------------------------------------
> all in all,
>
> NI = same for all 3 methods,
>
> Equity = same for Proporitonate & consolidation
> Equity = highest for Consolidation


Yes

also remember:

ROA/ROE/Profitability: Equity > Proportionate > Consolidation

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ningning1984

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9#
发表于 2011-7-13 15:11 | 只看该作者
COrrect...

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