问

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

考点：Goodwill 商誉的确认

Goodwill = 购买价格 - 净资产的公允价值 = $ 25 per share * 0.6 m shares - [$6.5 m +$3 m]=$5.5 m

被投资公司的fair value在acquisition date之前是6,500,000，并购的时候又升值了3,000,000，所以并购的时候，被投资公司的FV是6,500,000,+3,000,000，花了25*600,000这么多钱并购，差额就是goodwill。