[求助]L2 Equity method net, investment, method, amount, common

chen36051

 If firm A purchases 40% of firm B's common shares(equity method), what amount should A recognize on its income statement as a result of this investment?

答案是不是
40% * (B's net income - B's dividend paid out) ？

谢谢！

joyeve

一般是对的，但当B的利润中有一部分来自于卖东西给A了，就有可能需要调整，具体你查查书

pass了

不对吧，你这个答案是加在资产负债表invsement科目上的，I/S上是不需要减掉dividend的