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标题: Equity using equity method vs consolidation [打印本页]

作者: chunty 时间: 2011-7-11 19:40 标题: Equity using equity method vs consolidation

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

Thanks

作者: maryli 时间: 2011-7-11 19:40

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

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