问题如下：
PZ company is an education company headquartered in China. It complies with IFRS. In 2018, PZ held a 20% passive equity ownership interest in T-internet company. At the end of the 2018, PZ company decides to increase its ownership interest to 50% T-internet on 1 January 2019 through a cash purchase. There are no intercompany transactions.
At the end of the 2019, which of the following statement is most likely correct about PZ company’s Equity:
选项：
A.under control over T company is highest.
B.under significant influence over T company is highest.
C.unrelated with accounting method
解释：
A is correct.
考点：不同的会计方法下对会计比率的影响
解析：A 选项因为是control, 所以用acquisition method，在consolidation 之后，对于母公司的Equity 是增加了子公司的minority interest
B选项因为是significant influence, 所以用equity method,对于母公司来说，cash减少一笔，资产里的investment增加一笔相同的金额, Equity是不改变的。
因此在acquisition method下，母公司的equity是最大的。因此选A.
老师，即便拿到了T的控制权，PZ“母公司原来的股权价值”，应该是不变的呀？
如果说改变了的话，那就是“母公司原来的股权价值”，加上了“少数股东权益”。但这个少数股东权益，是属于“PZ’s equity”的吗？
