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西红柿面 · 2024年05月13日

这里的初始投资计量为啥不能用表格中的3360*32.5%来计算呢？

  1. CFA II
  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：


这里的初始投资计量为啥不能用表格中的3360*32.5%来计算呢？

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王园圆_品职助教 · 2024年05月13日

同学你好，你需要分清楚什么是投资者实际花出去的钱acquisition cost，和被投资公司的可辨认净资产公允价值

题干这句话“Suburban purchased 32.5% of the outstanding 2 million shares of Great Lakes Free Press, Inc., for $1,365 thousand.”

这句话粉色部分的意思就是Surburban花了$1365k这么多的钱买了32.5%的Great Lakes，所以1365是acquisition cost

你说的表格中的3360*32.5%，是被投资公司Great Lakes的净资产的公允价值

请看以下讲义截图,粉色和黄色部分的关系

你如果用3360*32.5%来作为acquisition cost ,那题目哪个信息是fair value of Net identifiable assets呢？


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