› CFA › CFA Level 2 › Level 2 Reading 19: Intercorporate Investments Search for:Search Button CFAFRMCAIACareersLounge GeneralLevel 1Level 2Level 3 Level 2 Reading 19: Intercorporate Investments Add A Reply Login Sign Up This topic has 10 replies, 5 voices, and was last updated Apr-178:32 am by Sophie Macon. Author Posts MockTurtleParticipant 04 Apr 2017 at 8:19 pm Up5:: Hi @sophie, I’m trying to sort out which items are included at what percentage for these different methods, and where they are included. I think I’ll go through the chapter and try to make a table or something. christineParticipant 04 Apr 2017 at 8:39 pm Up4:: Hey @shantala, let me know if this table helps: Ownership Degree of Influence / Control US GAAP Method IFRS Method Less than 20% No significant influence Depends on security classification Same as US GAAP 20% – 50% Significant influence Equity method Same as US GAAP Each party owns 50% Shared control Equity method Chocie of equity method or proportionate consolidation More than 50% Control Acquisition Same as US GAAP Sophie MaconKeymaster 04 Apr 2017 at 8:45 pm Up4:: Just a little @diya. I blame using 8 fingers to type instead of full 10. My pinkies have zero strength. =)) MockTurtleParticipant 04 Apr 2017 at 8:43 pm Up3:: Thank you so much @christine! SarahParticipant 04 Apr 2017 at 8:43 pm Up3:: @Sophie did you guys have a competition on who could make a table first :p Zee TanKeymaster CFA Charterholder 04 Apr 2017 at 11:07 pm Up3:: Obviously I lost. Shouldn’t have taught how to use tablizer to @christine… SarahParticipant 05 Apr 2017 at 8:16 am Up2:: Interesting fact @Sophie but your pinky is not your weakest finger. What is your typing speed? I’m curious… Sophie MaconKeymaster 04 Apr 2017 at 8:17 pm Up1:: Hi @shantala, what aspect in particular? Is there any question that created the confusion? Trying to narrow down the broad question here 🙂 Sophie MaconKeymaster 04 Apr 2017 at 8:38 pm Up1:: Ah, give me (or @zee or @christine) 10 min. I’m trying to figure out how to make tables too :”> “ Sophie MaconKeymaster 05 Apr 2017 at 8:32 am Up0:: Slow as a tortoise. I ain’t no Gen-X speed typer, I’m ancient remember? 😛 Author Posts Viewing 9 reply threads You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Register Log In