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nixie24

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tT
发表于 2011-7-11 15:25 | 只看该作者

investments accounted for using equity method

method, equity, someone, examples, only
What is meant by "equity method"? When I think of investments I think of stocks, bonds, land, PPE. Can someone give a couple of examples of "investments accounted for using equity method"? I assume the equity method is for the stocks only?

 

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RobertA

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2#
发表于 2011-7-11 15:25 | 只看该作者
Equity method is for accounting for equity investments in other companies.

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Bluetick1010

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3#
发表于 2011-7-11 15:25 | 只看该作者
this is not on level 1

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bapswarrior

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4#
发表于 2011-7-11 15:25 | 只看该作者
cfagoal, this is in level 1.

bunky, go to the last chapter in book 3 (the one on differences b/w IFRS and GAAP). You will find an LOS on this in there. I have already forgotten what it is, but I think you basically just include a pro rata share of a subsidiarys income in your statements or something. However a very clear definition is given in there, just read.

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Penny-wenny

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5#
发表于 2011-7-11 15:25 | 只看该作者
oh? I thought you just had to define it not actually calculate it. Never showed up as a question in any of the test

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scr879

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6#
发表于 2011-7-11 15:25 | 只看该作者
cfagoal, I don't remember any LOS requiring us to calculate it. Although we do need to know what it is.

bunky, one more thing. I think any investment in a company can be accounted for under equity method (dont think that applies to PPE) because whether or not you use the equity method depends on how much % of the investee company you are controlling

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