NO.PZ2023040501000016
问题如下:
On 1 July 2010, Nation acquired its first European resort, Val Blanc SA, a ski resort in the Alps region of France. Nation paid €28 million for 100% of the company. In preparation for the meeting, Nakiska’s first task was to prepare the purchase price allocation of the Val Blanc acquisition using the acquisition method. Exhibit 1 shows financial statements for the ski resort at acquisition and for the following six months.
Nation has a 31 December year end and prepares its financial statements according to US GAAP. Prior to translating the subsidiary's financial statements, Nakiska's allocation of the Val Blanc acquisition purchase price most likely resulted in which of the following for Nation?
选项:
A.Goodwill of €8,000
An increase in retained earnings of €9,500
A gain of €1,500
解释:
The acquisition was a bargain purchase for Nation:
题目问2010年12月底的并购价格,为什么不用2010年12月底的数据呢?此时的FV=28.75。