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When I first read this chapter it seemed straightforward, but now I’m doing problems and it’s extremely confusing! Does anyone have handy points about the salient features of controlling interest, significant influence, equity method of accounting, proportionate consolidation, pooing of interests, full goodwill, partial goodwill?
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Ah, give me (or @zee or @christine) 10 min. I’m trying to figure out how to make tables too :”> “
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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 -
Thank you so much @christine!
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Obviously I lost. Shouldn’t have taught how to use tablizer to @christine…
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