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James · 2024年01月14日

没看懂这个interest in

  1. CFA I
  2. FRA

NO.PZ2018062004000076

问题如下：

Goodwill is equal to

选项：

A.

purchase price - acquirer's interest in the fair value of the identifiable net asset

B.

purchase price - acquirer's interest in the book value of the identifiable net assets

C.

purchase price - acquirer's interest in the fair value of net assets

解释：

A is correct. Goodwill is an intangible asset, which is equal to the puchase price excess of acquirer's interest in the fair value of the identifiable net asset.

​acquirer's interest in the fair value这句话是什么意思啊？

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1 个答案

lynn_品职助教 · 2024年01月15日

嗨，努力学习的PZer你好：


​acquirer's interest in the fair value这句话是什么意思啊？


收购方在可辨认净资产公允价值中的权益，interest理解为权益，占有的部分。


A收购B，但是B在几年前曾经高价收购过C，所以B在被收购的时候，其实账面上有当年收购C产生的商誉


此时，我们计算B的可辨认净资产公允价值的时候，就需要把B账上的这笔商誉去除——因为商誉是不可辨认的资产


即，最后计算B的总资产公允价值的时候，是不可以考虑其账面的商誉的，需要去除后计算。


然后A收购B的商誉 = A的收购价 - B所有的不包含商誉的资产的公允价值之和


Goodwill = purchase price - acquirer's interest in the fair value of the identifiable net asset


这里我展开一下哈，同学上面的能理解能记住，后面的就不用看了


合并有两种，一种是同一控制下的合并，另一种是非同一控制下


同控就是阿里麻麻把淘B或者T猫合并了，是集团内部的，不产生商誉


非同控则是阿里麻麻把京冬买了，产生商誉。


现在题目的意思就是阿里麻麻花10块钱买京冬，京冬的账面价值是9块钱，但是这次收购的商誉是1块吗？


不是的，因为前几年呢京冬还买了拼夕夕，那个时候产生了商誉2块钱，所以最终要减掉。也即商誉=10-（9-2）=3


----------------------------------------------
努力的时光都是限量版，加油！

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