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台风来了 · 2023年07月20日

以下数据是怎么得来的呢？

  1. CFA II
  2. FRA

NO.PZ2023040501000007

问题如下：

At the start of 2011, Suburban purchased 32.5% of the outstanding 2 million shares of Great Lakes Free Press, Inc., for $1,365 thousand. Great Lakes owned community newspapers in most of the northeastern states. Although the majority of these papers were provided free of charge, they had historically maintained strong revenue streams with their focus on personal interest stories about local individuals and local business advertising primarily from the automotive sector. Exhibit 2 provides details of this acquisition (Part A) and subsequent results (Part B). Great Lakes struggled in 2012 and 2013 with mounting losses and the elimination of its dividend.

Suburban, which reports under US GAAP, has a history of purchasing community news groups from around the country.

Exhibit 2 Great Lakes Free Press Values at Acquisition and Subsequent Performance, 2011–2013


At the end of 2011, the balance in the investment in the associate account for Great Lakes Free Press (in thousands) was closest to:

选项：

A.

$1,568.97.

B.

$1,591.20.

C.

$1,567.80.

解释：



这里的684、36、234，这些数据是怎么得来的啊？谢谢！

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1 个答案

王园圆_品职助教 · 2023年07月20日

同学你好，

P&E的公允价值超过账面价值的部分：2964-2280 = 684

Land的公允价值超过账面价值的部分：1476-1440 = 36


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