Z
2024-03-04 22:25這里啥意思，為啥是320，不是580？紅框里的解釋我沒(méi)看懂
所屬：CFA Level II > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Simon助教
2024-03-06 14:54
該回答已被題主采納
因?yàn)橛衭nrecorded licenses，所以equity賬面不準(zhǔn)。而paid ￡320 million to purchase a 50 percent stake in Boswell Company，而且The excess of the purchase price over the fair value of Boswell's net assets was attributable to previously unrecorded licenses.所以溢價(jià)是支付給unrecorded licenses，沒(méi)有商譽(yù)。那么花320收購(gòu)50%的equity，沒(méi)有商譽(yù)，所以剩下的50%的少數(shù)股東權(quán)益就是320
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