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phoebeqp · 2024年10月13日

题目中摊销的FV应该是期末的值吧？

  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：


做FV appreciation计算，用的固定资产的FV不应该是2011年底的值吗？应该是计算当期的FV跟BV的差值才对？

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王园圆_品职助教 · 2024年10月13日

同学你好，请看以下题目的提示，题目都说了是2011年1月1日投资的子公司了，不是12月31日，怎么能用12月31日的BV和FV的差额计算FV appreciation呢？

注意，我们首先在期初收购子公司的时候，就是通过当时的子公司BV，FV以及收购价格来确认计入合并报表的investment的值以及这个investment里面包含的GW是多少的——这一步一定是期初就做的，期末是不需要再做的

在这之后，到期末子公司NI要分享给母公司的时候，只需要就FV appreciation中的PP&E需要多折旧的部分再抵减合并进母公司的子公司NI的金额大小即可——这里也是不需要再去对比FV和BV的差额的


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