Q16. Under IFRS rules, which of the following accounting treatments is most preferred for joint ventures where there is shared control? A) Equity method. B) Consolidation method. C) Proportionate consolidation method.
Q17. Under U.S. GAAP rules, where an investor owns a significant number (39%) of the voting shares of an investee but has no involvement in policy making and no Board of Directors’ representation, which of the following investment classifications is most
appropriate to characterize the situation? A) Minority active. B) Significant influence. C) Minority passive.
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发表于 2009-1-5 11:53
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