medium · Financial Accounting accounting-cycle-financial-statements

An investor uses the equity method. If the investee reports Other Comprehensive Income (OCI) of $40,000 due to foreign currency translation, how does the investor record its 25% share of this event?

  1. Debit 'Investment in Associate' and credit 'Equity in Earnings' (Net Income) for $10,000.
  2. Debit 'Investment in Associate' and credit 'OCI' for $10,000.
  3. No entry is made because OCI is not part of Net Income.
  4. The entire $40,000 is recorded in the investor's OCI.

Sign up free to see the explanation and track your rank →

More Financial Accounting accounting-cycle-financial-statements practice

KomFi Academy — Stop doomscrolling. Get KomFi.

Build your intelligence, anytime, anywhere.

KomFi Academy is a curated training platform with 46,000+ practice questions, 20,000+ flashcards, on-demand video lectures, podcasts, and 4K slide decks across the topics serious professionals study: GMAT, LSAT, MCAT, Investment Banking, Private Equity (LBOs & PE math), Private Credit, Quantitative Finance, Financial Accounting, Asset- Backed Securities, Volume Profile Analysis, Order Flow Trading, Market Microstructure, Volume Spread Analysis, Elliott Wave Theory, Volume-Price Analysis, and Public Offering Frameworks.

What's inside

Topics

View pricing · Read testimonials