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- UID
- 223443
- 帖子
- 283
- 主题
- 10
- 注册时间
- 2011-7-11
- 最后登录
- 2014-8-2
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| You don't use the equity method if they don't have significant control, despite having >20% interest. There is an example somewhere that gives a scenario where the firm's shares are basically useless as they can never have any influence over decisions. No influence -> investment in securities. |
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发表于 2011-7-13 15:02
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