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标题: Schweser 2PM Q EM/Prop Consol [打印本页]
作者: IAmNeil    时间: 2011-7-13 13:49     标题: 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.



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