美国企业100%都是采用GAAP, 加拿大企业一般是IFRS 为主,如果也在美国上市,也会提供GAAP准则的财报。 GAAP, IFRS 两种会计准则在处理cross holding 方面有些不同。
除了以上的会计准则不同,企业对其它企业的投资也分为, minority passive, minority active, majority active investment 三大类。
minority passive (<20%) :
Hold for maturity - historical value
Available for sale - market value
For trading - market value
Minority active ( <20% , <50%): Accounting is 'equity approach' . The market value of these investments is not considered until the investment is liquidated.
Majority active (>50%): Accounting is 'consolidation approach'. The market value of this investment is not considered until the ownership stake is liquidated.
除了以上的会计准则不同,企业对其它企业的投资也分为, minority passive, minority active, majority active investment 三大类。
minority passive (<20%) :
Hold for maturity - historical value
Available for sale - market value
For trading - market value
Minority active ( <20% , <50%): Accounting is 'equity approach' . The market value of these investments is not considered until the investment is liquidated.
Majority active (>50%): Accounting is 'consolidation approach'. The market value of this investment is not considered until the ownership stake is liquidated.