标题: Investments in Associates etc [打印本页] 作者: Daniel1985 时间: 2013-4-2 14:02 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.作者: stockjaguar 时间: 2013-4-2 14:03
yes,But remember Proportionate method is preferred method for IFRS in JV