题中说，The excess of the purchase price over the fair value of Boswell’s net assets was attributable to previously unrecorded licenses.
我的算法：
320（purchase price）-580（net asset）*0.5=30
为什么答案是 （320/0.5） -580=60？
王琛_品职助教 · 2020年09月28日
根据课后题 25 题的题干
Based on Byron’s forecast, if NinMount deems it has acquired control of Boswell, NinMount’s consolidated 2019 depreciation and amortization expense (in £ millions) will be closest to
可知，这道题要使用是 acquisition method