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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




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