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Net income in equity and full acquisition method

my company mother have a sub-company called sub, in 2009, sub ‘s net income is 100 USD, mother’s net income is 200 USD, mother has 50% of sub share, assuming we can use equity, full and partial acquisition method,
so is following correct?
full is using in US GAAP only and partial is using in IFRS only
NI(equity): 200+100*50%
NI(full): 200+100
NI(partial): 200+100*50%

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