- CFA Exams
- CFA Level I Exam
- Topic 3. Financial Statement Analysis
- Learning Module 10. Intercorporate Investments
- Subject 3. Investments in Associates
CFA Practice Question
Which of the following is not a disclosure required under the equity method?
B. The difference between the amount in the investment account and the amount of underlying equity in the investee's net assets.
C. The name of the investor and the percentage of ownership.
D. The aggregate value of each identified investment based on quoted market price.
A. The accounting policies of the investor related to investments.
B. The difference between the amount in the investment account and the amount of underlying equity in the investee's net assets.
C. The name of the investor and the percentage of ownership.
D. The aggregate value of each identified investment based on quoted market price.
Correct Answer: C
User Contributed Comments 2
| User | Comment |
|---|---|
| danlan2 | C is for consolidation method. |
| quanttrader | name and percentage of ownership not required under equity method |