Revenue accounting rule

Nov 5, 2013
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I am really fresh to accounting. so please kindly help me to tackle to issue.
i am currently valuing container terminal company.
i doubt how can i estimate the revenue of the group in coming years.
as far as i know, the group holds certain amount, say 30%, of the equity of terminal A.
Q1) If terminal A generates Revenue 100M, the group will book keep 30% of the 100M into the (revenue) income statement? under what circumstances will the revenue will be book kept?
Q2) will the revenue of jointly controlled entities and associates bookkept in the (revenue) income statement. Maybe this Question is exactly the same as Q1.
Q3) dont know if the above questions also deal with the minority interest?
Q4) more specifically, so on valuing container terminal company, i should base on the equity throughput to estimate the revenue??



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