ning2025-08-29 09:07:54

老师好，这道题目里的A选项为什么不对？在Prior year, Cupernico公司对AdOre拥有50%的股权且control（Cupernico was considered to have control over AdOre because of its ownership interest and representation on AdOre’s board of directors.），应该用Acquisition method。那么在 prior year financial statements of Cupernico上，Equity部分应该包含Minority Interest（其他50%的股权），为什么A.$23,689 of equity不能选？且答案中说“none of the subsidiary’s equity is included in the consolidated financial statements of the parent.”MI不是需要应该包含在Equity里的吗？