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艾米娜姆💫 · 2025年05月11日

FV of identifiable net assets 不就是FV of equity么??

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).

FV of equity么?? 也就是这道题里的 2b

目前这种difference 的来源是什么

1 个答案

王园圆_品职助教 · 2025年05月11日

同学你好,equity的fair value 和 net asset的fair value还是不一样的

前者是股票的公允价值——是从资本市场的投资者角度看的

而后者是公司的总资产的公允价值减去总负债的公允价值后的净值——是从资产和负债的角度看的

因为这两者的衡量角度不一样,所以这两者不一样是很正常的

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