dyzhang37

回复 3# vivianshen1821

Consolidation 算到的和equity method是一样的 不同的是equity直接取Net Income的proportion， Consolidation是Income Statement里面每一项都取proportion算出NI

dyzhang37

回复 5# vivianshen1821


   是吧 我记得在mock里面看到了 我没有用书所以不知道书里有没有

dyzhang37

回复 5# vivianshen1821


   Just went over it, consolidation is the same as aquisition when company is in control interest, but proportional consolidation will apply for joint venture accounting under IFRS receives same result as equity method.