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Which of the following statements about proportionate consolidation and the equity method is least accurate? A. In a proportionate consolidation, the analyst adds the investor's pro-rata share of each of the affiliate's asset and liability accounts to the historical cost financial statements of the investor. B. Total assets under proportionate consolidation will most likely exceed the total assets reported under the equity method. C. The equity balance under a proportionate consolidation will differ from that of the equity method because the investor records his pro-rata share of the equity of the affiliate firm in a proportionate consolidation. |