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台风来了 · 2023年07月21日

shareholders’ equity will be higher under full goodwill

NO.PZ2023040501000028

问题如下:

In 2017, Cinnamon held a 19 percent passive equity ownership interest in Cambridge Processing. In December 2017, Cinnamon announced that it would be increasing its ownership interest to 50 percent effective 1 January 2018 through a cash purchase. At 31 December 2018, assuming control and recognition of goodwill, Cinnamon’s reported debt to equity ratio will most likely be highest if it accounts for its investment in Cambridge using the:

选项:

A.

equity method.

B.

full goodwill method.

C.

partial goodwill method.

解释:

The full and partial goodwill method will have the same amount of debt; however, shareholders’ equity will be higher under full goodwill (and the debt to equity ratio will be lower). Therefore, the debt to equity will be higher under partial goodwill. If control is assumed, Cinnamon cannot use the equity method.

老师,您好!


shareholders’ equity will be higher under full goodwill than partial goodwill, 那多出来的部分是什么经济含义呢?谢谢!

1 个答案

王园圆_品职助教 · 2023年07月21日

同学你好,这没有什么经济含义,完全就是不同的计算goodwill的方法导致的数学差异,partial goodwill的商誉小,所以总的equity也小,full goodwill 的商誉大,所以总的equity也大

原版书也没有提及两种方法的差异之间有什么经济含义哦


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