Equity method or Acquisition method?

[archived_user]

If I have only less than 20%, but have control over the company which method should be used?
Fair value method or Acquisition?
Again if I own more than 50% but no control, which method?

 

[archived_user]

I believe it’s influence over %

 

[archived_user]

If you have control, you’d use consolidation. If you have influence, but no control, equity. If you have neither, the financial instrument methods with different classifications.
I don’t know if you would ever have control tho if you have less than 20%…