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vvwa2022 · 2023年05月20日

怎么直观理解pooling method

NO.PZ2023040501000024

问题如下:

BetterCare Hospitals, Inc. operates a chain of hospitals throughout the United States. The company has been expanding by acquiring local hospitals. Its largest acquisition, that of Statewide Medical, was made in 2001 under the pooling of interests method. BetterCare complies with US GAAP.

Compared to accounting principles currently in use, the pooling method BetterCare used for its Statewide Medical acquisition has most likely caused its reported:

选项:

A.

revenue to be higher.

B.

total equity to be lower.

C.

total assets to be higher.

解释:

Statewide Medical was accounted for under the pooling of interest method, which causes all of Statewide’s assets and liabilities to be reported at historical book value. The excess of assets over liabilities generally is lower using the historical book value method than using the fair value method (this latter method must be used under currently required acquisition accounting). It would have no effect on revenue.

pooling method使用BV入账,所以费用会低估,导致高估NI

且Asset会比FV入账更低。


那对于Equity,怎么理解呢

1 个答案

王园圆_品职助教 · 2023年05月20日

同学你好,pooling method下,子公司equity就是其账面资产减账面负债后的净值。按照我们之前接触的例题来看,一般子公司的资产减负债后的净资产(即equity)都是大于原来的账面价值的

所以在pooling method下,母公司最终的equity会相对更小


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