弗洛伊德·A·比姆斯-高级会计学（第10版）Beams10e_Ch02.pptVIP

? Pearson Education, Inc. publishing as Prentice Hall 2- Beams, Advanced Accounting 10e, Ch. 2 Pearson Education, Inc., publishing as Prentice Hall Fair Value Method, at Year-end Reduce dividend income recognized, if needed Adjust investment to fair value Equity Method, at Year-end Pilzner determines that its share of Suds income is $5,000. The ending balance in the Investment in Sud is: $100,000 cost - $4,000 dividends + $5,000 income = $101,000. Significant Influence 20% to 50% voting stock ownership is a presumption of significant influence. Use the equity method. Dont use equit