合表vs母表

问题如下：

In 2017, Cinnamon held a 19 percent passive equity ownership interest in Cambridge Processing. In December 2017, Cinnamon announced that it would be increasing its ownership interest to 50 percent effective 1 January 2018 through a cash purchase. At 31 December 2018, Cinnamon’s total shareholders’ equity on its balance sheet would most likely be:

选项：

A.

highest if Cinnamon is deemed to have control of Cambridge.

B.

independent of the accounting method used for the investment in Cambridge.

C.

highest if Cinnamon is deemed to have significant influence over Cambridge.

解释：

If Cinnamon is deemed to have control over Cambridge, consolidated financial statements would be prepared and Cinnamon’s total shareholders’ equity would increase and include the amount of the noncontrolling interest. If Cinnamon is deemed to have significant influence, the equity method would be used and there would be no change in the total shareholders’ equity of Cinnamon.