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标题: FSA: pooling method [打印本页]

作者: ShooterMcCFA    时间: 2013-4-8 18:54     标题: FSA: pooling method

when use pooling method, does both Asset and liability higher at historical cost ? so the equity is lower? Thanks.
作者: islandgyrl    时间: 2013-4-8 18:55

When using pooling of interest, you’ll get the lowest equity compared to all Equity, Prop Cons, and Cons method. It is always based on historical values. (A and L at cost too)
Hope this helps.
作者: kamara5    时间: 2013-4-8 18:55

and no goodwill




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