Acquisition, Equity, and Proportionate consolidation method

Accounting treatment

method	equity		proportionate consolidation		acquisition
IFRS	OK: Allowed		OK: Preferred		OK
U.S. GAAP	OK		Generally NOT allowed (*)		OK
Net income	+share(%)	=	+share(%)	<	+100(%)
Total liabilities	-	<	+share(%)	<	+100(%)
Total assets	-	<	+share(%)	<	+100(%)
ROA		>		?

(*) Proportionate consolidation is not allowed except in very limited situations.