返回列表 发帖

Equity using equity method vs consolidation

Can someone comment on the calculation of equity under different methods. I am just so confused.
Thanks

Consolidation = Minority Interest + Acquirer’s Beginning Equity
Proportionate Consolidation = Beginning Equity + % of net assets acquired.
Equity Method = Beginning Equity + Cost of investment, adjusted for net income. (Dividends are offset on the asset side through cash account).

TOP

返回列表