问题如下：
The value of the minority interest at the acquisition date of 1 January 2020 is:
选项：
A.$300 million.
B.$400 million.
C.$500 million.
解释：
A is correct.
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 net assets on the acquisition date is $1.5 billion. The value of the minority interest is $300 million (20% × $1.5 billion).
解析：partial goodwill=%MI shareholders own*FV of net assets，Rainer的少数股东持股比例是20%，net identifiable assets是$1.5 billion，直接相乘可得$300 million。
the identifiable assets valued at $1.5 billion，没有net这个词，为什么要看作是net identifiable assets？这题我用的排除法 identifiable assets >net identifiable assets,（1-0.8）*1.5=300，没有比300更小的了
