NO.PZ201812100100000108
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。
是不是看到the identifiable assets valued就直接认为是fair value而不是carrying value？如果是carrying value题目是不是就直接用carrying value描述？2b对应的那个fair value怎么判断是买价对应的估值？
