请教一道CFA一级的试题 account, investor, interest, standards, investment

Sunshine4ever

8. Under IASB standards, a joint venture interest is accounted for by using
A. consolidation.
B. the equity method or consolidation.
C. the equity method or proportionate consolidation.

Solution:
C is correct. When an investor shares the ownership of an investee, as in a joint venture, control is shared and the investor would account for the investment using a proportionate consolidation method, with the equity method as an alternative.
这个知识点看到过，但现在记不起来是在书上哪一页了，哪位考友能告诉我一下？还有就是国际准则和美国准则在 joint venture的处理上有什么不同之处？谢谢。