选项B的表述如何理解呢

问题如下：

At 31 December 2018, Cinnamon’s shareholders’ equity on its balance sheet would most likely be:

选项：

highest if Cinnamon is deemed to have control of Cambridge.

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

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

解释：

A is correct.

If Cinnamon is deemed to have control over Cambridge, consolidated financial statements would be prepared and Cinnamon’s 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 shareholders’ equity of Cinnamon.

考点：不同会计方法下 equity 的大小

解析：

acquisition method: 适用于 control，百分百合并，合并报表中 equity 不仅包含大公司的部分，也包含 noncontrolling interest；

equity method: 适用于 significant influence，反映在 I/S 和 B/S 的一行，equity 中只有归属于大公司的部分。

因此，当大公司能 control 小公司时，进行百分百合并，equity 最大。