高级财务会计入门.pptVIP

2003 9 (APB Opinion 18) Fair Value/Cost method Consolidation Required when investor’s ownership exceeds 50% of investee. A single set of financial statements including the assets, liabilities, equities, revenues, and expenses for the parent company and all controlled subsidiary companies. Required when the investment is sufficient to insure significant influence. Generally used when ownership is between 20% 50%. Influence can be present with much smaller ownership percentages. Comparability; easy to follow; 中国建设银行——CBC(Construction Bank of China)——“存不存？” 中国银行——BC（Bank of China）——“不存。”