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xiaoe · 2024年07月16日

是不是可以理解为在所有关于这个并购的计算里，如果题目中出现fair value和可辨认的fair value

  1. CFA II
  2. FRA

NO.PZ2023040501000021

问题如下：

Topmaker announces its plan to increase its ownership interest in Rainer to 80% effective 1 January 2018. It will account for the investment in Rainer using the partial goodwill method. Thronen estimates that the fair market value of the Rainer’s shares on the expected date of exchange is $2 billion, with the identifiable assets valued at $1.5 billion.

The value of the minority interest at the acquisition date of 1 January 2018 is:

选项：

A.

$300 million.

B.

$400 million.

C.

$500 million.

解释：

According to IFRS, under the partial goodwill method, the value of the minority interest is equal to the non-controlling interest’s proportionate share of the subsidiary’s identifiable net assets. Rainer’s proportionate share is 20%, and the value of its identifiable assets on the acquisition date is $1.5 billion. The value of the minority interest is $300 million (20% × $1.5 billion).

我们只用可辨认的fair value，包括讲义也是这个道理是么，商誉好像在讲课的时候没有提到过

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王园圆_品职助教 · 2024年07月16日

同学你好，你是想问，如果被合并的子公司，本身账面上也有一个商誉Good will，而商誉由于是不可辨认的资产，就不可以作为子公司net identifiable asset的一部分被母公司考虑入计算的，是吗？

如果你想问的是这个问题，那答案是“是的”——这个结论老师上课是特意讲过的，只是讲义上没有特意收录相关内容而已哦

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NO.PZ2023040501000021 问题如下 Topmaker announces its plto increase its ownership interest in Rainer to 80% effective 1 January 2018. It will account for the investment in Rainer using the partigooill metho Thronen estimates ththe fair market value of the Rainer’s shares on the expectete of exchange is $2 billion, with the intifiable assets value$1.5 billion.The value of the minority interest the acquisition te of 1 January 2018 is: A.$300 million. B.$400 million. C.$500 million. Accorng to IFRS, unr the partigooill metho the value of the minority interest is equto the non-controlling interest’s proportionate share of the subsiary’s intifiable net assets. Rainer’s proportionate share is 20%, anthe value of its intifiable assets on the acquisition te is $1.5 billion. The value of the minority interest is $300 million (20% × $1.5 billion). 请问商誉是400m吗？

2024-04-05 22:39 1 · 回答

NO.PZ2023040501000021 问题如下 Topmaker announces its plto increase its ownership interest in Rainer to 80% effective 1 January 2018. It will account for the investment in Rainer using the partigooill metho Thronen estimates ththe fair market value of the Rainer’s shares on the expectete of exchange is $2 billion, with the intifiable assets value$1.5 billion.The value of the minority interest the acquisition te of 1 January 2018 is: A.$300 million. B.$400 million. C.$500 million. Accorng to IFRS, unr the partigooill metho the value of the minority interest is equto the non-controlling interest’s proportionate share of the subsiary’s intifiable net assets. Rainer’s proportionate share is 20%, anthe value of its intifiable assets on the acquisition te is $1.5 billion. The value of the minority interest is $300 million (20% × $1.5 billion). whis the fferenbetween FV of net asset anFV of net intifiable asset? GW = cost - FV of net intifiable asset or FV of net asset? AnMI = Equity(zi) * % of non-controlling interest, why Equity(zi) = FV of net intifiable asset?

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