proportionate consolidation

NO.PZ2018111303000002

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. If PZ company decides to increase its ownership interest to 50% and control over T-internet on 1 January 2019 through a cash purchase, which of the following account method for PZ company use:

选项：

proportionate consolidation.

the acquisition method.

the equity method.

解释：

B is correct.

考点：关于投资分类以及会计方法的选择

解析：如果是PZ公司控股了T公司，那么该投资可以分类为business combination, 对于PZ的会计方法选择是B选项，the acquisition method，会计方法是the acquisition method.，而合并报表的这个动作叫consolidation.

proportionate consolidation是只适用于“joint ventures”吗，还是有其他情况也可以用？

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1 个答案

袁园_品职助教 · 2022年02月22日

嗨，从没放弃的小努力你好：

是的。而且proportionate consolidation在Joint ventures下使用也是只有很罕见的情况才会用到。US GAAP基本不用，IFRS 也很少用。两个准则常见的JV计量方法还都是equity method。

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