标题: Equity using equity method vs consolidation [打印本页] 作者: Kapie 时间: 2013-4-4 08:00 标题: Equity using equity method vs consolidation
Can someone comment on the calculation of equity under different methods. I am just so confused.
Thanks作者: rohitdoshi 时间: 2013-4-4 08:03
Consolidation = Minority Interest + Acquirer’s Beginning Equity
Proportionate Consolidation = Beginning Equity + % of net assets acquired.
Equity Method = Beginning Equity + Cost of investment, adjusted for net income. (Dividends are offset on the asset side through cash account).
