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美國CPA《財務會計與報告》知識點：權益法、合資企業
正保會計網校特別為美國cpa學員整理了美國cpa考試《財務會計與報告》的內容，以備迎接美國CPA考試，祝您在網校學習愉快！
| P對S的投資 | P對S的影響力 | P個別報表上確認為 | 個別報表計量方法 | P+S合并報表 | 對外報送 |
| Debt | 幾乎無影響 | Trading/AFS/HTM | Cost Method | 此投資不會導致合并要求。不存在合并報表 | P個別報表 |
| Equity | 無重大影響 （<20%） | Trading/AFS（Cost method investment） | |||
| 有重大影響 （20%～50%） | Equity method investment | ||||
| Equity Method | |||||
| 控制性影響 （>50%） | Investment in subsidiaries and VIE entities | 存在 | 合并報表 |
| Criteria for classification investor intent | Classify investment as | Carry & report at | Unrealized Gain/loss in | Realized G/L in I/S |
| Intend & Ability to HTM （only Debt） | HTM | Amortized cost | N/A | When period is passed, or Sub. Declared or Par. Dispose it, Par. recognize. |
| Sell in near term （Debt & Equity） | Trading | FV | I/S | |
| All other investment （Debt & Equity） |
AFS/Cost method investment | FV | OCI | |
| Hold with significant influence （Only Equity Instrument） | Equity method investment | Net Assets of subsidiary | N/A | When Sub recognize, Par. Recognize |
| Hold for control （only Equity instrument） |
Investment in Subsidiaries & VIE entities | Net Assets of subsidiary |
Equity Method and Joint Ventures
Equity Method –Significant influence over the operating and financial policies of the investee.
GR：20–50% of the investee‘s voting stock
SR：Not appropriate even 20%-50%（考點F3-14）
No representation on the Board on Directors
Bankruptcy of subsidiary
Investment in subsidiary is temporary
獨斷專行的企業大股東（施耐德賬面的雷士照明）
A lawsuit or complaint is filed
A standstill agreement is signed
Could not obtain necessary financial information
Initial measurement：XXX-YY-30
Original Cost = FV of the consideration given + legal fees
Dr. Investment in investee
Cr. Cash
Subsequent measurement：XXX-YY-35
Adjust for earning of investee
Dr. /Cr. Investment in investee（B/S）
Cr./Dr. Investment Income/Loss（I/S）
Investee declare dividend
Dr. Dividend Receivable（B/S）
Cr. Investment in investee（B/S）
F3-16 example
Investments in Investee Common Stock（C/S）and Preferred Stock（P/S）
按C/S對investee的influence的程度確認計量。
Investor確認的投資收益包含：
P/S dividends
Share of earnings available to common shareholders.
Differences between the Purchase Price and Book Value of the Investee‘s Net Assets.
Purchase Price=FV of investee
FV of investee=Identifiable assets FV + Unidentifiable assets FV
Identifiable assets FV = identifiable assets NBV + Reevaluate addition
Unidentifiable assets = Goodwill.
Purchase Price= identifiable assets NBV + identifiable asset Reevaluate addition + Goodwill. （F3-16 Pass Key）
例（F3-18 example）：為購入40%股權支出30萬元，對應的被投資單位PP&E賬面凈值22萬元（還可用10年），公允價值為24萬元，除此之外再無其他可辨認資產。則NBV=22，Revaluate addition=24-22=2，Goodwill=30-22-2=6，即30=22+2+6.
Investee不調賬。賬上只有對應的PP&E 22萬，每年折舊2.2萬。10年后資產凈值為0
如果invertor不對reevaluate addition的2萬做調整，則10年后，賬上還有可辨認資產凈值2萬。實際上，此次資產已無任何價值。
由上可見，對investor而言，investee計提的折舊不足。Investor必須計提reevaluate addition的折舊0.2萬/年＝2萬/10年
Dr. Investment income 2000
Cr. Equity method Investment 2000
Goodwill（unidentifiable assets FV） 不做攤銷，也不單獨做減值測試。Investor必須每年至少一次對此投資做整體減值測試。
（F3-18 example續）一年后investor賬面上的此投資凈值為[（22）+（2-0.2）+6]+3.6-1.6=31.8萬（2.2萬設備折舊已包含在small公司凈利潤3.6萬中）。經評估small公司價值70萬，則investor整體上對small公司投資計提減值準備3.8萬元=31.8-70X40%
Unconsolidated Investment of over 50%
P公司持有S1和S2公司80%的股份。P只是暫時持有S2股份或S2由破產管理人管理時。則：
S1納入合并范圍，S2不納入合并范圍。
合并報表中，P針對S2的投資，以Equity method方法，將資產記錄在consolidated B/S-Assets-Equity method investment項下
合并報表中，P針對S1的投資，“BIG in car”抵銷后，以各類資產、負債、收入、費用的形式記錄在合并財務報表中。
Comparison of cost and equity methods （F3-19）
Cost method， No significant influence，recognize revenue when investee declared the dividend.
Equity method， significant influence，recognize revenue when investee earned the income.
擴展：Cost/Equity method收入確認時點背后的邏輯
Revenue recognized when earned and realizable.
When investee recognize revenue，investor earned it.
If no significant influence，investor can not influence the timing of benefit flow in. So revenue is not realizable until declared.Thus DECLARE is recognize point for cost method.（蘋果公司連續19年未分紅）
If significant influence，investor can influence the timing of benefit flow in.So revenue is realizable immediately after investee recognize it.Thus investee recognized point is also investor recognize point.
Joint Venture accounting（與REG和實務勾稽）
Using the Equity method
A joint venture is a term often used to denote a one-shot general partnership-type relation. If Mary and John agreed to work together to provide full-menu service for JUST a single，big dinner，they might be said to have formed a joint venture. Joint ventures are governed by general partnership law.為一個具體項目所成立，項目完成后即解散的合伙企業。
Step-by-step acquisition（still not consolidate）
Change from cost method to equity method
Change in accounting principle（F1-30 III.A.）
Retrospective adjustment
Apply the new method（Equity method）to the prior period‘s old percentage（<20%）
NOT apply the new percentage to the prior period.
F3-21 Example
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