标题: FSA: consolidation: equity method: MI [打印本页] 作者: anshultongia 时间: 2013-4-3 19:18 标题: FSA: consolidation: equity method: MI
starting 2010, under GAAP, if use equity method, will MI be consolidated into share holder’s equity or not?
why now equity under proportionate consolidation and full consolidation are the same? I think are still different by the treating of MI, is it? Thanks.作者: CFA4Techie 时间: 2013-4-3 19:22
MI ONLY applies to full consolidation.
What changed is that from 2009 and before,is used to be in the mezzanine (between liabilities and equity)
