NO.PZ202304050100001202
问题如下：
(2) If Bardem does use the equity method of accounting for its purchase of Ariana, using Exhibit 1, the value of goodwill, in millions, arising from the purchase is closest to:
选项：
A.
€6.25.
B.
€21.25.
C.
€15.00.
解释：
Bardem’s purchase price for Ariana will include goodwill of €6.25 per the calculation below. Under the equity method the goodwill is included in the investment amount on Bardem’s balance sheet.
这道题答案里上面的部分不就是计算商誉吗，也有人问了为什么land不算，我看也是您答的
