FSA基础班讲义57页例题结果显示equity method采用One-line method,都体现在资产项下,而acquisition method中euqity会多出一个并表后的MI。
而原版书后题第23题和29题让我混淆。23题答案解释“采用euqity method和proportionate consolidation does not affect reported shareholder's equity”,29题答案解释“under consolidation,beginning equity of acquire includes the noncontroling interest”,初始权益还要包含收购支付的价款?