## 会计代写|财务会计代写Financial Accounting代考|ACCTING2501

2023年3月25日

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## 会计代写|财务会计代写Financial Accounting代考|The equity method

Earlier in this chapter it was noted that the equity method has several uses, including:
to show the investments in subsidiaries in a parent’s financial statements under the domestic rules of Denmark, the Netherlands and Norway (this also applying to investments in joint ventures and associates in those countries);
to show investments in associates and joint ventures in consolidated statements.
As explained briefly in Section 14.3 , the equity method involves initially recognising the investment at cost, and later adjusting for the post-acquisition change in the investor’s share of the investee’s net assets. In IFRS, the rules can be found in IAS 28. An illustration will be useful here. Suppose that company $X$ had acquired 600 ordinary shares in company Y (which amounted to 30 per cent of $Y$ ) at a price of $€ 1.50$ per share on 31 December $20 \times 7$. Thus, the investment in the associate was $€ 900$ (600 shares at $€ 1.50$ each). At the original purchase date, the reserves of $Y$ had been $€ 800$. The respective balance sheets of $\mathrm{X}$ and $\mathrm{Y}$ a year later (at 31 December 20X8) are shown in Table 14.7.

Suppose that $\mathrm{X}$ also has a subsidiary company, and it is proposed to prepare consolidated statements for the $X$ group for the year ended 31 December $20 \times 8$. In order to concentrate on the associate, one could draft the initial consolidated balance sheet of the group as at that date inclusive of the associate’s figures but before inclusion of the income of the subsidiary. The effects of the equity method are shown in Table 14.8. There is an assumption here that there is no goodwill involved in the purchase and no dividends are paid by the associate.

## 会计代写|财务会计代写Financial Accounting代考|Conclusion on group relationships

An investor company’s influence over its investees varies from small to dominant. At higher levels of influence, there is a higher degree of inclusion of an investee’s net assets and results in an investor’s group financial statements. This is represented in Table 14.9. An investment without ‘significant influence’ is accounted for as a financial asset. An investment with ‘significant influence’ (but no more) is accounted for under the equity method. A jointly controlled investment is accounted for by proportional consolidation under some accounting rules (e.g. in France). This was formerly an option in IFRS, but IAS 28 now requires the use of the equity method. An investment with control or dominant influence is fully consolidated. These distinctions, in a real business situation, will often contain elements of judgement. The 20 per cent threshold for ‘significant influence’ is, of course, arbitrary.

• Most large economic enterprises operate as groups of legal entities, so the accounting needs to present the state of affairs and performance of the group.
• A subsidiary is defined on the basis of control, although the exact definition varies internationally.
• There are other entities connected to the group by joint control or significant influence.
• A parent’s unconsolidated financial statements generally show the cost of investments and the receipt of dividends from them, although domestic practice under Danish, Dutch and Norwegian rules is to use the equity method for some investments.
• Consolidated statements include the parent and its subsidiaries as though they were a single economic entity.
• Companies often pay more for subsidiaries than the value of the individual identifiable net assets. The difference is goodwill, which is treated as an asset in most countries.
• The amortisation or impairment of goodwill varies greatly internationally, but an impairment-only approach is now required in IFRS.

# 财务会计代考

## 会计代写|财务会计代写Financial Accounting代考|Conclusion on group relationships

• 大多数大型经济企业作为法人实体集团运作，因此会计需要反映集团的事务状况和绩效。
• 子公司是根据控制权来定义的，尽管确切的定义在国际上有所不同。
• 本集团存在具有共同控制或重大影响的其他主体。
• 母公司的未合并财务报表通常显示投资成本和从中收取的股息，尽管丹麦、荷兰和挪威的国内惯例是对某些投资使用权益法。
• 合并报表包括母公司及其子公司，就好像它们是一个单一的经济实体一样。
• 公司为子公司支付的费用通常高于单个可识别净资产的价值。不同之处在于商誉，商誉在大多数国家都被视为资产。
• 商誉的摊销或减值在国际上差异很大，但 IFRS 现在要求采用仅减值方法。

## 有限元方法代写

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## MATLAB代写

MATLAB 是一种用于技术计算的高性能语言。它将计算、可视化和编程集成在一个易于使用的环境中，其中问题和解决方案以熟悉的数学符号表示。典型用途包括：数学和计算算法开发建模、仿真和原型制作数据分析、探索和可视化科学和工程图形应用程序开发，包括图形用户界面构建MATLAB 是一个交互式系统，其基本数据元素是一个不需要维度的数组。这使您可以解决许多技术计算问题，尤其是那些具有矩阵和向量公式的问题，而只需用 C 或 Fortran 等标量非交互式语言编写程序所需的时间的一小部分。MATLAB 名称代表矩阵实验室。MATLAB 最初的编写目的是提供对由 LINPACK 和 EISPACK 项目开发的矩阵软件的轻松访问，这两个项目共同代表了矩阵计算软件的最新技术。MATLAB 经过多年的发展，得到了许多用户的投入。在大学环境中，它是数学、工程和科学入门和高级课程的标准教学工具。在工业领域，MATLAB 是高效研究、开发和分析的首选工具。MATLAB 具有一系列称为工具箱的特定于应用程序的解决方案。对于大多数 MATLAB 用户来说非常重要，工具箱允许您学习应用专业技术。工具箱是 MATLAB 函数（M 文件）的综合集合，可扩展 MATLAB 环境以解决特定类别的问题。可用工具箱的领域包括信号处理、控制系统、神经网络、模糊逻辑、小波、仿真等。