At the 1% (ex1) and 10% (ex2) you do not normally want to account for this ownership but, of course you do when it meets with other ownerships that bring it into purchasemethod.
The Purchasemethod"or"The pooling of interests method"? It is the most interesting and important issue all along in the international consolidation accounting theory and practice.
采用“购买法”还是“股权联营法” ，是国际上合并会计理论和实务中最重要且最为有趣的争论主题。
3
Consolidated financial statement is influenced by the choice between the purchasemethod and the pooling of interest method.