BWBCSBCSJ003BCS概念及合并概述V10研讨.ppt

* Purchase Method The individual financial statements of a fully-consolidated investee unit are included in their entirety in the consolidated financial statements. Automatic consolidation of investments completely eliminates both the investments holdings in the fully-consolidated investee unit and its corresponding stockholders’ equity. Equity Method If an investee unit is consolidated using the equity method, then its individual financial statement data is not included in the consolidated financial statements. Changes in investee equity or equity holdings adjustments result in an adjustment of investment book values. These units are not displayed in reporting. * Purchase Method The individual financial statements of a fully-consolidated investee unit are included in their entirety in the consolidated financial statements. Automatic consolidation of investments completely eliminates both the investments holdings in the fully-consolidated investee unit and its corresponding stockholders’ equity. Equity Method If an investee unit is consolidated using the equity method, then its individual financial statement data is not included in the consolidated financial statements. Changes in investee equity or equity holdings adjustments result in an adjustment of investment book values. These units are not displayed in reporting. * Purchase Method The individual financial statements of a fully-consolidated investee unit are included in their entirety in the consolidated financial statements. Automatic consolidation of investments completely eliminates both the investments holdings in the fully-consolidated investee unit and its corresponding stockholders’ equity. Equity Method If an investee unit is consolidated using the equity method, then its individual financial statement data is not included in the consolidated financial statements. Changes in investee equity or equity holdings adjustments result in an adjustment of investment book values. These units are not displayed i