Schweser 2PM Q EM/Prop Consol
79. US GAAP requires equity method for joint ventures while IFRS allows for equity method or prop consolidation, but prefers prop consolidation.
The answer indicates this is a true statement, but I thought under certain, very limited situations US GAAP allows prop consolidation?
Edited 1 time(s). Last edit at Wednesday, May 26, 2010 at 01:00PM by dhwit. |
发表于 2011-7-13 13:49
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