Question on Intercorporate Investments Reading21 p66
the question 3, regarding the Cinnamon’s Shareholder’s Equity on its balance sheet
thought the equity should be same for either Equity method or Consolidation with minority interest, according to the schwser notes book2 page 30( same net income. same equity)
but the answer is A , and the explanation on page 75 states that on consolidated statement the equity would increase and include the amount of the noncontrolling interest.
Regarding the similar question, shall we treat the equity as the Total Equity (ie including minority interest according to curriculum ) or just the net equity to Cinnamon’s only , which would be same across three different accounting methods ( according to notes)? |
发表于 2013-4-6 01:07
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