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- 2011-7-11
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from my understanding the only reason b is wrong is because C is the "better" answer.
Glace follows IFRS and has an OPTION to report propor. or equity. while Cupercino has CONTROL, it is the only company with control of the JV hence has to report under consolidation.
The other two companies do not have control over the JV.
Although "b" would be right...."c" is just the "better" answer because Cupercino has no other option but to report under consolidation. |
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发表于 2011-7-13 14:55
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