CFA Practice Question

There are 334 practice questions for this study session.

CFA Practice Question

For the investor, which of the following is identical under the equity method and the proportionate consolidation method?

I. The total income.
II. The total assets recognized.
III. The net total assets recognized.
A. I and II
B. I and III
C. I, II and III
Explanation: Only the total income and net total assets are the same.

User Contributed Comments 1

User Comment
richmondo Of course - equity method only shows net position - not the gross assets + gross liabilities
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