二级volume 2 课本第66页的第3题答案说Cinnamon's shareholder's equity on its balance sheet would most likely be highest if Cinnamon is deemed to have control over Cambridge.解释是： If Cinnamon is deemed to have control over Cambridge, consolidated financial statements would be prepared and Cinnamon's shareholders' equity would increase and include the amount of the noncontrolling interest. If Cinnamon is deemed to have significant influence, the equity method would be used and there would be no change in the shareholders' equity of Cinnamon.
第69页12题的答案说Zimt's net income in 2010 will most likely be independent of the accounting method used for the investment in Oxbow. 解释为one line consolidation and consolidation result in the same impact on net income
我的疑问是balance sheet上不也是one line consolidation吗，shareholder's equity 不也增加么， 怎么说不变
多谢多谢！
[此贴子已经被作者于2010-3-20 23:45:31编辑过] | 
发表于 2010-3-19 08:20
|