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标题: EOCQ Reading 21 #26 [打印本页]

作者: ishfaque    时间: 2013-4-2 11:43     标题: EOCQ Reading 21 #26

HELP!
Why does it use 1,750 as the denominator (equity value) when calculating debt-to-equity under the consolidation method? Shouldn’t it be 2,010?
Thanks!
作者: dreampak    时间: 2013-4-2 11:43

You don’t combine equity–only A & L.
Minority interest is calculated as acquiree’s equity x minority interest %, and this is the only isntance it is considered.
作者: SkipE99    时间: 2013-4-2 11:44

ok, so just NinMount’s Equity + purchase price for Boswell’s net assets?
作者: SkipE99    时间: 2013-4-2 11:44

of course…that would be double counting. got it.




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