NO.PZ2018111303000023
问题如下：
T-vision Inc, complies with US GAAP, the company has been expanding by acquiring other internet company, its largest acquisition, that of Heat internet company. T-vision Inc is currently forming a 50/50 joint venture with Alfa company under which the companies will share control of Heat internet company. T-vision plans to use the equity method to account for the joint venture. Alfa company complies with IFRS and will use the proportionate consolidation method to account for the joint venture.
Fabian, CFA, work on the Equity investment company, he has estimated the joint venture’s financial information for 2012. Fabian is preparing his estimates of each company’s earnings and financial performance. This information is presented in following table:
Based on Fabian’s estimates, the amount of the Heat internet company’s year end 2012 shareholders’ equity (in ￥ millions) included on the consolidated financial statements will most likely be:
选项：
A.higher for T-vision.
B.higher for Alfa.
C.the same for both T-vision and Alfa.
解释：
C is correct.
考点：不同的合并方法下equity的对比
解析：计量 joint venture既可以用equity method, 也可以用proportionate consolidation 。所以这道题其实是在对比equity method和proportionate consolidation两种方法下的equity。
在这两种方法下，equity是一样的，都是投资公司自己本身的equity。
equity method会计处理是one-line consolidation和share result：
- 资产负债表上减少cash同时增加一项investment；
- 被投资公司的NI按比例share到投资公司的NI中；
- 因此consolidated financial statement中的equity就是投资公司自己本身的equity。
proportionate consolidation会计处理是：
- 按比例合并被投资公司的资产和负债，资产负债表左边会增加被投资公司按比例的net asset，但同时减少相同金额cash（并购价款）；
- 按比例合并被投资公司的损益表。consolidated NI包括投资公司自己的NI和被投资公司按比例合并过来的NI。
- proportionate consolidation下的equity也是投资公司自己本身的equity。
老师上课讲“新的A=A母+50%A子，新的L=L母+50%L子，没有MI”。不太理解为什么新的E不等于E母+50%E子？加的这50%E子是自己持股的，并不是MI啊？为什么新的E=E母呢？
