Question #83
Reading: Reading 8 Intercorporate Investments
PDF File: Reading 8 Intercorporate Investments.pdf
Page: 37
Status: Unattempted
Part of Context Group: Q83-84
First in Group
Shared Context
Question
Haggs wonders which accounting method Simpson uses to calculate the book value of the BC investment for the year ending December 31, 2000. Which is the correct method?
Answer Choices:
A. Equity method
B. Acquisition method
C. Proportional consolidation method
Explanation
When a company's interest in another exceeds 50% it is considered to have controlling
interest and must consolidate the financial statements.