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暴走的小七 · 2023年08月05日

为什么这道题，land不做NI的调整呢？fixed asset有Fv和BV差值，应该都需要调整NI，land为什么不调整呢

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  2. FRA

NO.PZ2023040501000007

问题如下：

At the start of 2011, Suburban purchased 32.5% of the outstanding 2 million shares of Great Lakes Free Press, Inc., for $1,365 thousand. Great Lakes owned community newspapers in most of the northeastern states. Although the majority of these papers were provided free of charge, they had historically maintained strong revenue streams with their focus on personal interest stories about local individuals and local business advertising primarily from the automotive sector. Exhibit 2 provides details of this acquisition (Part A) and subsequent results (Part B). Great Lakes struggled in 2012 and 2013 with mounting losses and the elimination of its dividend.

Suburban, which reports under US GAAP, has a history of purchasing community news groups from around the country.

Exhibit 2 Great Lakes Free Press Values at Acquisition and Subsequent Performance, 2011–2013


At the end of 2011, the balance in the investment in the associate account for Great Lakes Free Press (in thousands) was closest to:

选项：

A.

$1,568.97.

B.

$1,591.20.

C.

$1,567.80.

解释：


为什么这道题，land不做NI的调整呢？fixed asset有Fv和BV差值，应该都需要调整NI，land为什么不调整呢

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王园圆_品职助教 · 2023年08月05日

同学你好，land在海外属于拥有永久使用寿命的一种特殊的固定资产，而不是像一般固定资产一样具有有限使用寿命的，也就无法计算每年的摊销金额是多少

所以对Land的公允价值升值部分，是不会在后期调减I/S表的，而是直接在当期调减确认的商誉的价值

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