Do we include "minority interests" in the shareholders equity when consolidating using the equity method ??作者: Pegasus2008 时间: 2011-7-11 19:44
You don't consolidate using the equity method, so there is no minority interest.作者: genuinecfa 时间: 2011-7-11 19:44
consolidation is the proportionate and the acquisition method only? and the minority interest is reported under the acquisition method only ?? right??作者: President1988 时间: 2011-7-11 19:44
Proprtionate con is used for joint ventures, and its simply the % owned of everything (ONLY IFRS) GAAP requires equity method for JV's. Consolidation is the acquistion method and does include MI
Edited 1 time(s). Last edit at Sunday, May 8, 2011 at 03:16PM by pedpenny.作者: wxs1986 时间: 2011-7-11 19:45
No MI for equity method, just add the % of income to the invest account on balance sheet and subtract the div from the investment account. I hate f**kin FSA
