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黄路迦 · 2023年01月17日

如下

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。

这道题题目让我们对比的到底是哪几项?



是不是对比这两个:

1、H+50%的equity method下的T 与H 对比

2、H+50%的proportionate consolidation下的A 与A 对比


是这样吗?感觉不是很清楚哪几项做对比

1 个答案

袁园_品职助教 · 2023年01月18日

嗨,努力学习的PZer你好:


这道题说A和T两家公司50%/50%成立了一家H公司,然后A和T公司报告这个50%对外投资的方法是不一样的。T公司用的是equity method,而A公司用的是proportionate consolidation.然后题目比较A、T两家公司的equity是否一致,其实就是在比较这两种方法下equity是否一致。

你的理解是错的。H是这家子公司,A和T是它的母公司。

所以比较的是A公司的equity中包含的proportionate consolidation method下H公司的shareholder equity。以及T公司equity中包含的equity method下H公司的shareholder equity。


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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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