这题和No.PZ201602060100000702重复了啊

问题如下：

At 31 December 2018, Zimt’s total assets balance would most likely be:

选项：

highest if Zimt is deemed to have control of Oxbow.

highest if Zimt is deemed to have significant influence over Oxbow.

unaffected by the accounting method used for the investment in Oxbow.

解释：

A is correct.

When a company is deemed to have control of another entity, it records all of the other entity’s assets on its own consolidated balance sheet.

考点：不同会计方法下asset的大小

解析：

acquisition method ：适用于control，百分百合并，合并报表中asset不仅包含归属于大公司的部分，也包含归属于少数股东的部分。

equity method：适用于significant influence，反映在I/S（投资收益），B/S（投资项目）的一行，asset仅包含归属于大公司的部分。

因此，当大公司能control小公司时，asset最大，选项A正确。