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谢谢!
这个表我知道的。
但是问题是如果investor purchased 80% ownership interest in investee.
Investor has to consolidate the investee's assets and liability on 100% basis. Minority interest for the remaining 20% should be reported in equity.
我不理解为什么都已经100%consolidated,为什么还要把minority interest加进equity?这样不是doubly considered吗?难道不应该从equity里面减掉minority interest吗?
2# dylanmt |
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