标题: pooling vs purchase [打印本页] 作者: AndyNZ 时间: 2011-7-13 15:22 标题: pooling vs purchase
do we need to knew these two too?arggggggggggggh FRA作者: benbenxiong 时间: 2011-7-13 15:22
no sir
Except for the fact that pooling is discontinued and no longer an option
Purchase is the new method under both IFRS and US GAAP along with the other 2...作者: scarecrow 时间: 2011-7-13 15:22
u give kinda bittersweet news..good that its gotten rid off!
but what other two methods?作者: busterbluth 时间: 2011-7-13 15:22
pretty sure hes referring to the equity and proportionate consolidation (as well as acquisition and investments in financial asstes). Pretty important topic - would be willing to bet it will be tested.作者: firat 时间: 2011-7-13 15:22
shre_koi Wrote:
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> u give kinda bittersweet news..good that its
> gotten rid off!
> but what other two methods?
Cost and equity/proportionate
H-t-M/A-f-S/H-f-T - are the 3 cost methods作者: SFoyil 时间: 2011-7-13 15:22
Spanishesk Wrote:
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> pretty sure hes referring to the equity and
> proportionate consolidation (as well as
> acquisition and investments in financial asstes).
> Pretty important topic - would be willing to bet
> it will be tested.
I am anticipating it to show up in some shape or form. Would love to see an entire vignette dedicated to it since I seem to 'get it' unlike multiple regression
