[求助]L2 consolidation method assets, common, method, amount

chen36051

 Firm A purchases 60% of firm B's common shares(consolidation method) Is A's total assets increased by the full amount of B's total assets?

THanks.

karlwei

Under consolidation method, A's total assets should equal to A's orginal asset plus B's orginal asset less the cash used in investment.

 

There is no change in investment under consolidation. If using equity method, A's investment item would increase the amount of purchasing cost.

chen36051

 请问上述投资在资产负债表invsement科目上如何反映？
谢谢！