开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

卡布达 · 2024年08月26日

请问这个goodwill是怎么算出来的呀？

  1. CFA II
  2. FRA

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:


怎么利用这个表的数据算goodwill


添加评论
1 个答案

王园圆_品职助教 · 2024年08月26日

同学你好，首先，由于本题是100%收购子公司，所以full GW 和 partial GW的公式其实计算结果是一样的，但是由于是遵守US GAAP的，所以我们就按full GW 的方法计算

其次，题目表格里面最下方第一句话就说了，6月30日的资产负债表已经反映了被收购子公司的可辨认资产和负债的金额了，所以net identifiable assets 直接就是子公司的equity的账面价值= 20000+9500 =29500

按照GW公式，GW = 28000/100% - 29500 = -1500

  • 1

    回答

  • 0

    关注

  • 110

    浏览
相关问题

NO.PZ2023040501000016 问题如下 On 1 July 2010, Nation acquireits first Europeresort, VBlanc Sa ski resort in the Alps region of France. Nation pai€28 million for 100% of the company. In preparation for the meeting, Nakiska’s first task wto prepare the purchase priallocation of the VBlanc acquisition using the acquisition metho Exhibit 1 shows financistatements for the ski resort acquisition anfor the following six months.Nation ha 31 cember yeenanprepares its financistatements accorng to US GAAP. Prior to translating the subsiary's financistatements, Nakiska's allocation of the VBlanc acquisition purchase primost likely resultein whiof the following for Nation? A.Gooill of €8,000 B.increase in retaineearnings of €9,500 C.A gain of €1,500 The acquisition wa bargain purchase for Nation: N公司的RE应该增加多少呢？逻辑是怎么样呢？

2024-08-07 20:53 1 · 回答

NO.PZ2023040501000016问题如下 On 1 July 2010, Nation acquireits first Europeresort, VBlanc Sa ski resort in the Alps region of France. Nation pai€28 million for 100% of the company. In preparation for the meeting, Nakiska’s first task wto prepare the purchase priallocation of the VBlanc acquisition using the acquisition metho Exhibit 1 shows financistatements for the ski resort acquisition anfor the following six months.Nation ha 31 cember yeenanprepares its financistatements accorng to US GAAP. Prior to translating the subsiary's financistatements, Nakiska's allocation of the VBlanc acquisition purchase primost likely resultein whiof the following for Nation? A.Gooill of €8,000B.increase in retaineearnings of €9,500C.A gain of €1,500 The acquisition wa bargain purchase for Nation: RE是不是应该增加8775 年底的数字？

2024-04-15 15:26 1 · 回答

NO.PZ2023040501000016 问题如下 On 1 July 2010, Nation acquireits first Europeresort, VBlanc Sa ski resort in the Alps region of France. Nation pai€28 million for 100% of the company. In preparation for the meeting, Nakiska’s first task wto prepare the purchase priallocation of the VBlanc acquisition using the acquisition metho Exhibit 1 shows financistatements for the ski resort acquisition anfor the following six months.Nation ha 31 cember yeenanprepares its financistatements accorng to US GAAP. Prior to translating the subsiary's financistatements, Nakiska's allocation of the VBlanc acquisition purchase primost likely resultein whiof the following for Nation? A.Gooill of €8,000 B.increase in retaineearnings of €9,500 C.A gain of €1,500 The acquisition wa bargain purchase for Nation: 题目问2010年12月底的并购价格，为什么不用2010年12月底的数据呢？此时的FV=28.75。

2023-04-23 00:49 1 · 回答