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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)

- Guille




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