| method | equity | acquisition | |
| Net income | +share(%) | < | +100(%) |
| Total asset | - | < | +share(%) |
| ROA | >, <, or = | ||
Monday, January 17, 2011
Acquisition method and Equity method (U.S. GAAP)
(Case) A U.S. company's 45% ownership stake in another U.S. company:
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