no, in a joint venture you have JOINT CONTROL
consolidation = acquisition method.
since Cupercino has CONTROL, not JOINT CONTROL , you use Ac. Method.
the other are equity since they do not have joint control or control. anyway since it’s a US GAAP probleme even if they had JOINT control they would have been consolidated with Equity method |
发表于 2013-4-22 06:23
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