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- 2011-5-25
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- 2012-9-12
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soddy1979 Wrote:
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> I'm going to say 143, 50% is joint control which
> equals consolidation under US GAAP.
>
> Although it could be 109 under IFRS.
keep in mind, under US GAAP, 50% = joint control = equity method under US GAAP. Consolidation would be >50% |
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发表于 2011-7-11 19:37
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