Minority Interest: Schweser different from CFAI - 【CFA学习难点答疑解惑】 - CFA论坛

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发表于 2013-4-4 01:24 | 显示全部帖子

MI is part of SE under both USG and IFRS. Schweser is inaccurate… SE (with MI included) is NOT the same under consolidation / proportional / equity method.
NI will be the same however

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