c*i
发帖数: 31 | 1 It's homework reading. Hate the procedures of recording and elimination
entries. Is it going to show on the test?? |
m*******y
发帖数: 40 | 2 don't spent too much time on it. |
m********y
发帖数: 1867 | 3 I've been tested on consolidation/elimination during simulation part. |
c*i
发帖数: 31 | 4 really? that's nasty.
When did you take the exam?
【在 m********y 的大作中提到】
: I've been tested on consolidation/elimination during simulation part.
|
m******u
发帖数: 247 | 5
【在 c*i 的大作中提到】
: really? that's nasty.
: When did you take the exam?
|
m******u
发帖数: 247 | 6 很少考的，这个方法已经DISCARD了，现在都用PURCHASE METHOD
我觉得这个POOLING你只要知道合并是把SUBSIDIARY从年初就开始合并，然后B/S都是用
BOOK VALUE 而不是FMV就好了。就是大概有点概念它和PURCHASE METHOD有什么区别。 |
c*i
发帖数: 31 | 7 Thanks,I believe you are right since I just want to give myself an excuse
not to do more.
【在 m******u 的大作中提到】
: 很少考的，这个方法已经DISCARD了，现在都用PURCHASE METHOD
: 我觉得这个POOLING你只要知道合并是把SUBSIDIARY从年初就开始合并，然后B/S都是用
: BOOK VALUE 而不是FMV就好了。就是大概有点概念它和PURCHASE METHOD有什么区别。
|
