NO.PZ2018111303000011
问题如下：
PZ company is an education company headquartered in China. It complies with IFRS. In 2018, PZ held a 15% passive equity ownership interest in
T-internet company. At the end of the 2018, PZ company decides to
increase its ownership interest to 50% on 1 January 2019 through a cash
purchase. There are no intercompany transactions. The financial
statement data for PZ company and T-internet company in the following
table:
Please calculate PZ company’s consolidated sales if control over T company in 2019:
选项：
A.2,500
B.7,000
C.9,500
解释：
C is correct.
考点：consolidation method的会计计量方法。
解析：如果2019年PZ公司对T公司控股了，就使用consolidation method。
资产负债表：百分百合并被投资公司的资产和负债。
损益表：百分百合并被投资公司损益表中的各项。2019年PZ’s consolidated sales=7,000+2,500=9,500
想确认一下
如果题目提到>50%或者任何关于会take control of the subsidiary的字眼，sales和cost都是全部并表，但是剩下的项目需要全部都加进来么？
还是只有proportional consolidation的时候所有line item都需要按比例并表？ 谢谢 ！
