NO.PZ2016012102000053
问题如下:
A big company purchased all 600,000 shares, $25 per share, of the small company at the beginning of the year. The small company's balance sheet recognized $6.5 million net assets just before the acquisition date. The big company found that the small company's fair value appreciation was $3 million. The big company should report goodwill'amount:
选项:
A.$15,000.
B.$5,500,000.
C.$650,000.
解释:
goodwill = purchase price - fair value of net assets = $25 per share x 600,000 shares - [$6,500,000 + $3,000,000] = $5,500,000
fair value appreciation是什么意思