Skill equity-method ל-Claude

מתי להשתמש

כשמישהו אומר: "Equity method", "20%", "Significant influence", "ASC 323", "Investment in associate", "Basis difference", "One-line consolidation".

הוראות עבודה

Threshold:

• 20-50% → Significant Influence → Equity Method (בדרך כלל)
• <20%: ניתן להחיל אם יש Significant Influence

• 50%: Consolidate (בדרך כלל)

Equity Method Mechanics (ASC 323-10-35-4):

Opening Investment
+ Share of Net Income (% × Net Income of Investee)
- Share of Dividends (% × Dividends Declared)
- Basis Difference Amortization
= Ending Investment

Journal:
Dr. Investment in Associate         $XXX
    Cr. Equity in Earnings of Associate    $XXX
Dr. Dividends Receivable            $XXX
    Cr. Investment in Associate            $XXX

Basis Difference:

FV ששולם > Book Value → Excess = Basis Difference
Amortize over useful life (כמו PPA)

OTTI (Other-Than-Temporary Impairment):

• No Reversal! (שונה מIFRS)

כללי עבודה

• Reference First — ASC 323-10-35-4
• Downstream intercompany: ביטול מלא; Upstream: יחסי
• Disclaimer בסיום