亞同學(xué)
2024-04-08 15:36第二題 MI為什么是320不是290,是默認(rèn)licensens或許經(jīng)營(yíng)權(quán)是按照f(shuō)ull good will計(jì)算辦法計(jì)算MI嗎?
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
2024-04-11 10:00
該回答已被題主采納
同學(xué),上午好。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
