答案和详解如下： Q16. Under IFRS rules, which of the following accounting treatments is most preferred for joint ventures where there is shared control? A) Equity method. B) Consolidation method. C) Proportionate consolidation method. Correct answer is C) Although the equity method is permitted under IFRS, proportionate consolidation is the preferred accounting method. Q17. Under U.S. GAAP rules, where an investor owns a significant number (39%) of the voting shares of an investee but has no involvement in policy making and no Board of Directors’ representation, which of the following investment classifications is most
appropriate to characterize the situation? A) Minority active. B) Significant influence. C) Minority passive. Correct answer is C) Minority passive is the correct classification here because there is no significant influence (i.e. no involvement in policy marking, no Board of Directors’ representation). Although the ownership interest level is significant at 39% (it is between 20% and 50%), the lack of control classifies the investment as minority passive.
Significant influence is not in investment classification per se. It is a measure of relative degree of influence. | 
发表于 2009-1-5 11:53
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