The economic reality is that Dunlop sold 1291000 that had an asset for $ $ 805000 costthus increased and the wealth of its shareholders by a realized amount of $ 486000。This clearlyreported must be in the營業利潤statement of Dunlop。Under the method proposed in this paper,Dunlop would have recognized as this amount of $ equity營業利潤265500 over the five years itowned the investment and a gain不許on sale of $ $ 182429 38071 and in 2010 and 2011respectively。
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