注册 登录
上一主题：CFAI FSA Page 73 Last question
下一主题：Schweser and AR Order
返回列表 发帖
koba

Rank: 2

UID
223280 
帖子
242 
主题
99 
注册时间
2011-7-11 
最后登录
2013-8-23 
1# 跳转到 » 倒序看帖
打印
tT
发表于 2013-4-1 13:05 | 只看该作者

shareholder equity - CFAI EOC reading 21

its, why, accounting, investment, following
Can someone explain the following
Q3 Cinnamon’s shareholder’s equity on its balance sheet would most like be high
A. highest if Cinnamon is deemed to have control over Cambridge
B. independent of the accounting method used for the investment in Cambridge
C. highest if Cinnamon is deemed to have significant influence over Cambridge.
Answer is A - I thought the consolidation method has no impact on equity?
Related to Q5, why would shareholder’s equity will be higher under full goodwill?
Thanks. Someone might have asked the same question but the search function is not working

 

相关主题：

. [CFA一级]MOCK上面的一个题目

. REIT correlation with equity

. Need Help on a question from investment appraisal

. Equity method accounting

. Sinking fund- Real Estate Investment Analysis

收藏 分享

IAmNeil

Rank: 3Rank: 3

UID
222300 
帖子
619 
主题
52 
注册时间
2011-7-2 
最后登录
2015-12-20 
2#
发表于 2013-4-1 13:05 | 只看该作者
A change in US GAAP for 2009 (SFAS 160) requires that Minority Interest on consolidated financial statements be reported as a component of equity.
this confusion is from a mistake in Schweser, check the errata

TOP

random_walker47

Rank: 2

UID
223429 
帖子
305 
主题
8 
注册时间
2011-7-11 
最后登录
2014-8-7 
3#
发表于 2013-4-1 13:05 | 只看该作者
priceless ro424!
can you explain why shareholder’s equity is higher under full goodwill?

TOP

thommo77

Rank: 3Rank: 3

UID
222320 
帖子
448 
主题
21 
注册时间
2011-7-2 
最后登录
2015-12-8 
4#
发表于 2013-4-1 13:05 | 只看该作者
Ok, but proportionate consolidation has no minority interest, so the equity is the same as the equity method?

TOP

Analyze_This

Rank: 2

UID
222321 
帖子
677 
主题
10 
注册时间
2011-7-2 
最后登录
2016-4-19 
5#
发表于 2013-4-1 13:05 | 只看该作者
I believe that’s correct.
I don’t have the question in front of me, but full goodwill is reported in minority interest, which is reported in equity, so equity is higher

TOP

返回列表
上一主题：CFAI FSA Page 73 Last question
下一主题：Schweser and AR Order