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.
fair value designation.
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.
老师，所以joint venture只有一种计量方式，就是equity method对吗？
