标题: FSA: consolidation: equity method: MI [打印本页] 作者: zbird2134 时间: 2011-7-13 13:43 标题: FSA: consolidation: equity method: MI
starting 2010, under GAAP, if use equity method, will MI be consolidated into share holder's equity or not?
why now equity under proportionate consolidation and full consolidation are the same? I think are still different by the treating of MI, is it? Thanks.作者: YAhmed 时间: 2011-7-13 13:43
MI ONLY applies to full consolidation.
What changed is that from 2009 and before,is used to be in the mezzanine (between liabilities and equity)