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ZF Everyday · 2023年04月23日

GW

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

B.

An increase in retained earnings of €9,500

C.

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。

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已采纳答案

王园圆_品职助教 · 2023年04月23日

不是的哦,你看题目第一句话说了,母公司是7月1号合并的母公司,而非12月31日

“Nation has a 31 December year end and prepares its financial statements according to US GAAP.”

题目这里是说,12月31日是母公司的会计日,母公司需要编制合并报表(而不是这一天才合并子公司),那么那么这笔合并交易在合并报表里应该如何体现?

所以需要用7月1日,也就是6月30日的子公司的fair value来计算商誉

所有合并都是以合并当日的价值确认Goodwill的,不可能因为资产负债表日在半年以后,就半年以后再来确认这笔交易产生的goodwill的

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