ShareholderEquity is the same under porportionate consolidation, equity methond, and aquisition method. Schweser is throwing me off. Their notes says Equity is the same but the Secret sauce says Equity is greater under aquisition method.
Trust your sauce.
Trust the CFAI mock, which is higher under acquisition. PS: please learn how to use search function.
FALSE -> Equity is highest in Acquisition (I believe Schweser has an errata). Main reason is that the minority interest is considered as part of equity and not mezzanine finance account (between liabilities and equity).
They are ALL the same IF under acquisition method, the firm acquires 100%. This goes the same for partial and full goodwill. There’s no diff if 100% is acquired. Acquisition will be higher only if the firm acquires part of it, and records minority interest.