NO.PZ2023040501000021
问题如下：
Topmaker announces its plan to increase its ownership interest in Rainer to 80% effective 1 January 2018. It will account for the investment in Rainer using the partial goodwill method. Thronen estimates that the fair market value of the Rainer’s shares on the expected date of exchange is $2 billion, with the identifiable assets valued at $1.5 billion.
The value of the minority interest at the acquisition date of 1 January 2018 is:
选项：
A.$300 million.
$400 million.
$500 million.
解释：
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 assets on the acquisition date is $1.5 billion. The value of the minority interest is $300 million (20% × $1.5 billion).
what is the difference between FV of net asset and FV of net identifiable asset? GW = cost - FV of net identifiable asset or FV of net asset?
And MI = Equity(zi) * % of non-controlling interest, why Equity(zi) = FV of net identifiable asset?
