NO.PZ202208300100000204
问题如下：
Immediately following its business combination with HiQ Printers, the total shareholders’ equity (in thousands) on Suburban’s consolidated financial statements is closest to:
选项：
A.$532,200.00
B.$577,000.00
C.$571,800.00
解释：
SolutionB is correct. The shareholders’ equity section of the post-acquisition consolidated balance sheet will consist of the capital stock and retained earnings account of the parent and the non-controlling interest of the minority shareholders. Under US GAAP, the value of the non-controlling interest is equal to the non-controlling interest’s proportionate share of the subsidiary’s fair value.
A: Amount paid for 60% interest = 60% × $14/share × 8,000,000 shares = $67,200 thousand
Fair value of subsidiary = 8 million shares × $14/share = $112,000 thousand
B: Non-controlling interest = $112,000 × (1 – 0.60) = $44,800 thousand
A is incorrect. It ignores the non-controlling interest but adds the new shares plus Suburban’s original capital stock plus retained earnings: 347,200 + 185,000= 532,200.
A: Amount paid for 60% interest = 60% × $14/share × 8,000,000 shares = $67,200 thousand
C is incorrect. It uses partial goodwill method to determine the non-controlling interest, which is allowable under IFRS but not under US GAAP.
A: Amount paid for 60% interest = 60% × $14/share × 8,000,000 shares = $67,200 thousand
Fair Value of Subsidiary’s net assets = $99,000 thousand
B: Non-controlling interest of FV of sub’s net assets = 99,000 × (1 – 0.60) = $39,600 thousand
母公司持股60%，但问题没提到总股本数，只说了流通股数量，可以直接60%*8m计算母公司持股数量吗？
