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标题: Level 2 FRA P179 Q 12 PLEASE HELP!!! [打印本页]

作者: gutsmax 时间: 2012-5-22 23:41 标题: Level 2 FRA P179 Q 12 PLEASE HELP!!!

Sorry cant type chinese here...

So Im really confused by the question. To my understanding:

If Zime is deemed to have control of Oxbow, the net income of Zime in 2010 should be 68+75=143;

If Zime is deemed to have significant influence over Oxbow, then the net income should be 75+68*50%=109 (as stated in Question 9)

However the answer says the net income is not affected no matter what accounting method is used.....

Please tell me if the answer is right.... in Chinese if you can.

Thank you so much!

作者: 李斯克老师 时间: 2012-5-23 13:50

请把题目贴上来，并标明出处

作者: gutsmax 时间: 2012-5-23 23:21

回复 2# 李斯克老师

Thanks for the reply.

the question is from Finacial Reporting and Analysis_Intercorporate Investment_practice problem 12

the question is attached to a scenario which is quite long. Basically, in 2009, Zime held a 10% passive stake in Oxbow and in 2010 it's planning to increase the investment to 50%.
In 2010, Net Income of Zime and Oxbow are 75 and 68 respectively.

then question 12 is asking: in 2010, Zime's Net in come will be highest if A) it's deemed to have control over Oxbow B) it's deemed to have siganificant influence over Oxbow C) no difference whether which method is choosing.

what i think is in the thread i posted earlier. please help. thanks very much

作者: cangjiaolong 时间: 2012-5-24 01:52

记住不管是equity，acquistion，还是proportionate acquisition，ni都一样，具体看notes

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