标题: Investments in Associates etc [打印本页]

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作者: LorrinCFA    时间: 2011-7-13 13:10     标题: Investments in Associates etc

Under GAAP
Use equity method for Significant influence/JVs.
Use consolidation/acquisition for controlling.

Under IFRS
Use proportionate method OR equity for significant influence
Use consolidation for controlling?


Is this right. Thanks.

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