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Minority Interest - Stock holders equity - Equity vs Acquisi
According to Schweser, stockholder’s equity should be the same either under the equity method or the acquisition/partial acquisition method.
However practice problem 3 for Reading 21 from the CFAI text, says they wont be the same because of minority interest; which makes sense. Unless I am missing something, should i conclude that Schweser was wrong to say that they are the same under either method? Furthermore, (Schweser Book 2, page 30), are all the conclusions made on that page wrong?
Your comments are appreciated. |
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发表于 2013-4-6 21:29
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