LEVELL 2: proportionate consolidation method里需要加入minority interest吗？ interest, method

softmike

是不是只有consolidation method才有monority interest呢？

legendz

 consolidation里面因为并入了不属于自己的资产和负债，所以在equity里面需要加入MI；
PC法里面因为只并入了属于自己部分的资产和负债，所以肯定是没有MI的。

但是Goodwill在两种方法下应该都是有的。

candypp87

 proportionate doesn't require Minority Interest, as all the amount of investee's assets and liabilities are already proportional to the percentage of control. Minority interest is only created under acquisition method...