注册 登录
上一主题：Essays - Not Enough Space To Write
下一主题：Synthetic cash vs. zero target beta?
返回列表 发帖
chunty

Rank: 3Rank: 3

UID
223333 
帖子
372 
主题
57 
注册时间
2011-7-11 
最后登录
2013-9-12 
1# 跳转到 » 倒序看帖
打印
tT
发表于 2011-7-11 19:40 | 只看该作者

Equity using equity method vs consolidation

equity, someone, methods, comment, different
Can someone comment on the calculation of equity under different methods. I am just so confused.

Thanks

 

相关主题：

. Equity using equity method vs consolidation

. equity method vs acquisition

. 原版Reading 42练习第22题p418

. 原版Reading 42练习第22题p418

. Elan mock 3 Quant nr 21

收藏 分享

maryli

Rank: 2

UID
217999 
帖子
298 
主题
148 
注册时间
2011-5-25 
最后登录
2012-9-12 
2#
发表于 2011-7-11 19:40 | 只看该作者
Consolidation = Minority Interest + Acquirer's Beginning Equity

Proportionate Consolidation = Beginning Equity + % of net assets acquired.

Equity Method = Beginning Equity + Cost of investment, adjusted for net income. (Dividends are offset on the asset side through cash account).

NO EXCUSES

TOP

返回列表
上一主题：Essays - Not Enough Space To Write
下一主题：Synthetic cash vs. zero target beta?