Dipl. Experte In Rechnungslegung Und Controlling Practice Questions - Diplomierte R Expertin Experte In Rechnungslegung Und Controlling Mit Eidgenössischem Diplom Exam

Under Swiss GAAP FER 30, what consolidation method applies to a subsidiary that the group controls?

Acquisition method (Erwerbsmethode / Full Consolidation) incorporating 100% of the subsidiary's assets and liabilities, recognizing non-controlling interests (Minderheitsanteile) separately in equity Proportional consolidation (Quotenkonsolidierung) Equity method (Equity-Methode / Assoziierte Organisationen) Cost method at historical purchase price

Correct Answer:

Acquisition method (Erwerbsmethode / Full Consolidation) incorporating 100% of the subsidiary's assets and liabilities, recognizing non-controlling interests (Minderheitsanteile) separately in equity

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