NO.PZ202304050100001202
问题如下：
(2) If Bardem does use the equity method of accounting for its purchase of Ariana, using Exhibit 1, the value of goodwill, in millions, arising from the purchase is closest to:
选项：
A.
€6.25.
B.
€21.25.
C.
€15.00.
解释：
Bardem’s purchase price for Ariana will include goodwill of €6.25 per the calculation below. Under the equity method the goodwill is included in the investment amount on Bardem’s balance sheet.
land没有折旧，但是其他的设备应该还是有折旧的吧？记得有另外一道题，计算NI的时候就考虑了fair value的折旧，并把折旧剔除了，商誉是不用考虑的吗？