Quick question on non controlling interest

The right answer would be acquisition and it IS Including MI. For sure. That is why they ask that question, to see if you know the difference…
 
optix: just think of it as you never adjust equity under any of the methods however for acquisition since you combined the TOTAL A + L of the target, you must add the non controlling interest to equity to make the equation balance – so it becomes higher than both equity and proportional consolidation.
this then makes things like ROE lower, etc.
 
optix, I believe it is included in the consolidated BS. Thus, lowest ROE out of the 3 methods.
 
Is the exampl 9 - Reading 22 - pg 155 relevant? According to that, shouldn’t the equity in this example be 1500?
 
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