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karweillas · 2024年08月07日

B选项

NO.PZ2023040501000016

问题如下:

On 1 July 2010, Nation acquired its first European resort, Val Blanc SA, a ski resort in the Alps region of France. Nation paid €28 million for 100% of the company. In preparation for the meeting, Nakiska’s first task was to prepare the purchase price allocation of the Val Blanc acquisition using the acquisition method. Exhibit 1 shows financial statements for the ski resort at acquisition and for the following six months.



Nation has a 31 December year end and prepares its financial statements according to US GAAP. Prior to translating the subsidiary's financial statements, Nakiska's allocation of the Val Blanc acquisition purchase price most likely resulted in which of the following for Nation?

选项:

A.

Goodwill of €8,000

B.

An increase in retained earnings of €9,500

C.

A gain of €1,500

解释:

The acquisition was a bargain purchase for Nation:


N公司的RE应该增加多少呢?逻辑是怎么样呢?

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已采纳答案

王园圆_品职助教 · 2024年08月07日

同学你好,因为收购这个子公司相当于是赚钱了——子公司公允价值大于了收购支付的钱,所以解析表格中其实已经写了,这个negative GW直接就作为gain 计入了母公司的I/S表了,但是注意这个gain是税前收益,应该会扣税

如果母公司没有任何分红,全部的NI都转入retained earnings的话,就是RE 增加 1500*(1-t),所以本题 B肯定是错的

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