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标题: equity method [打印本页]
作者: nulry    时间: 2011-6-2 23:31     标题: equity method

 In the 2010 sample question. A question ask to calculate the equity under the GAAP. The model answer say "non-controlling interest is now required under both equity and aqusition". Is the answer have problems? The NCI is included in the equity method, but for the aquisition method, isn't it?
作者: annyyu    时间: 2011-6-3 00:54

under acquisition method, equity section report the non controlling interest for the percentage it is not owned.

Does equity method need report non controlling interest?

作者: sf3636    时间: 2011-6-3 09:02

同问，2010 level2 mock am 36也是这样的解释，The total consolidated shareholders’ equity would include the shareholders’ equity for Merick (1,300) and the non-controlling interest for Lisam 0.50 x 1,000 = 500. 1,300 + 500 = 1,800. The NCI is now reported in the shareholders equity section under both U.S. GAAP and IFRS.

 

明明记着全cash收购下，equity下的E是不变的呀，为什么还要加上NCI？2011版本的要求也是如此么？

作者: nulry    时间: 2011-6-4 12:05

 就是這條, 我想是 CFA 的卷出錯了, 我就選了 1,300. 各位明天加油, 也祝各位好運!!
作者: yidiyuehan    时间: 2011-6-4 13:36

人家是假设是 consolidation method, 就要加 minority interest了



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