reading 16. is very confusing. I am not sure, if I had understood everything well. I prepared a table, which compares equity method, proportionate consolidation method, acquisition method and methods used in the current standards: held-to-maturity, held-for-trading, available-for-sale.
I am not sure whether it is correct. Do you see any mistakes here?
Is the rest of shareholder’s of equity (apart of net income) unaffected by held-to-maturity, held-for-trading and equity method? Am I right here?
I post it also, because maybe someone else will find it useful. If there is a mistake I will post corrected version.