NO.PZ2023040501000017
问题如下：
Suburban purchased HiQ Printers, which had high speed production printing presses in all of Suburban’s distribution areas. Suburban purchased 60% of the company’s shares in exchange for its own shares. At the time of the purchase, there were 8 million shares of HiQ Printers outstanding trading at $14 per share. The fair value of HiQ Printers’ net identifiable assets at that time was $99 million. Exhibit 4 shows the shareholders’ equity of both companies prior to the business combination.
Suburban, which reports under US GAAP, has a history of purchasing community news groups from around the country.
Exhibit 4 Shareholders’ Equity for Suburban Publishers and HiQ Printers
Prior to the Combination in January 2013
Immediately following its business combination with HiQ Printers, the total shareholder’s equity (in thousands) on Suburban’s consolidated financial statements is closest to:
选项：
A.$577,000.
$571,800.
$532,200.
解释：
The shareholders’ equity section of the post-acquisition consolidated balance sheet will consist of the capital stock and retained earnings account of the parent and the non-controlling interest of the minority shareholders. Under US GAAP, the value of the non-controlling interest is equal to the non-controlling interest’s proportionate share of the subsidiary’s fair value.
题目中说服从GAAP，计算MI的时候应该是=consideration/收购比例 * （1-收购比例）
consideration = 8million *14 *60%（1-60%）=74.7？
