stevenlee731

Schweser貌似已经改过来了,下面是官方的改正...

Book 2, pg. 23-41 - Correction
A change in US GAAP for 2009 (SFAS 160) requires that Minority Interest on consolidated financial statements be reported as a component of equity. Corrections as a result of this change are as follows:
P. 23 Omit 2nd paragraph: “Notice that…..."

P. 30 Point #2: Consolidation results in greater equity than the equity method and proportionate consolidation methods which result in equal equity.

P. 30 Figure 9: ROE/Acquisition Method should be “Lower” not “Same”.

P. 32 Key Concept 21.c – 2nd bullet: Equity is greater under the acquisition method compared to the equity and proportionate consolidation methods.

p. 39 Omit concept checker #25

p. 41 #23 The equity method and proportionate consolidation method result in equal equity.

( Posted: 2009-12-28)