CFA Practice Question

There are 334 practice questions for this study session.

CFA Practice Question

Which of the following is not a disclosure required under the equity method?

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
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