[CFA Level 2] 二级: investments in associates部分balance sheet的问题 initial, balance, reported, investment, associates

hehanz

关于investments in associates的部分, notes上说:
Under the equity method, the initial investment is recoreded at cost and reported on the balance sheet as a oncurrent asset.

如果asset增加 cash减少 但income也减少 那么balance sheet就不平了

这是怎么回事呢?

[此贴子已经被作者于2010-5-2 11:24:25编辑过]

yiran0309

用equity method的话应该是cash减少，investment增加，所以asset是不变的。与income无关，而且在balance sheet里也没有income 这一项