NO.PZ2023040501000026
问题如下：
Luhvul Cooperage had just entered into a joint venture with a wine maker, three other cooperage firms and McFadden BioGroup, Ltd. to develop processes that would accelerate the natural seasoning of wood used in the production of barrels. In the joint venture, named Oakwood BioTreatment Inc., each company is to provide equal funding and to share equally in the profits. Luhvul Cooperage Inc.’s financial statements are prepared under U.S. GAAP.
The most appropriate way for Luhvul Cooperage to account for its investment in Oakwood BioTreatment Inc. is to use:
选项：
A.
the equity method.
B.
fair value designation.
C.
proportionate consolidation.
解释：
Both IFRS and US GAAP require the equity method of accounting for joint ventures. Only under rare circumstances will joint ventures be allowed to use proportionate consolidation under IFRS and US GAAP.
什么情况下选C？答案只说大部分情况用equity method，很少情况用proportionate，那这道题怎么就不能是很少的那种情况？
