Assume x% ownership where 20%<x<50%
Under Equity method / Proportionate Consolidation:
on Balance sheet: Equity = Parent share + x*(Net income - dividend)
on Income statement: NI = Parent NI + x*(NI of associate)
Under Consolidation:
on Balance sheet: Equity = Parent share + (1-x)*Equity of associate
What about Net Income on Income satatement? |
发表于 2011-7-13 15:11
|