Minority Interests and Total Shareholders Equity - 【CFA学习交流讨论】 - CFA论坛

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发表于 2011-7-13 16:24 | 显示全部帖子

check the errata, Schweser messed it up. They assume Noncontrolling interest (MI) is not included in equity. USGAAP and IFRS now considers MI part of equity. Anddd to top it off, MI is different depending on which goodwill method you use.

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