FSA: joint venture

is IFRS: consolidation GAAP: equity? Thanks.

IFRS: Proportionate consolidation or equity GAAP: Equity

But Prop consolidation is preferred for IFRS.

Most questions about this have you use proportionate consolidation. I would just watch for a question like " Under IFRS, the proportionate consolidation method must be used in in a joint venture" t/f type question