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rickyhyz · 2023年07月31日

还是不太确定Darnell的处理方式

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202304050100000402

问题如下：

(2) If at acquisition, all of the equity securities that were eligible to be designated as fair value through profit or loss were so designated, the amount that the entire equity portfolio would contribute to Foster's net income for the year would have been closest to:

选项：

A.

$11,000.

B.

$26,000.

C.

$21,000.

解释：

Only the equity securities that were designated as available for sale (Barker and Cosmic) could have been designated at fair value, and the unrecognized gains from those securities would then be included in income. Because Foster is a manufacturing company and not a venture capital or mutual fund company, it cannot account for its significant influence in Darnell using fair value.

Income would be equal to the dividends from Alton, Barker, and Cosmic plus the changes in market value for those same three securities plus the income from Darnell using the equity method.


想问一下在Darnell被认定为子公司之后，equity method是怎么得出15,000的。谢谢！

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1 个答案

王园圆_品职助教 · 2023年07月31日

同学你好，这个15000是题目直接提供的信息，并不需要计算啊，i请看以下题目截图，题目直接写了，Foster这个母公司对Darnell的NI享有的份额就是15000,并且下面notes还说明了，Foster购买Darnell的时候，Darnell的资产的账面价值就等于fair value——就是不需要对NI做任何初始购买时候的资产公允价值变动导致的NI减少的调整（例如折旧，摊销，COGS调整等），所以直接把15000的归属于母公司的NI份额加上即可哦

至于分红的4000，会计上是调减Foster公司的investment这一项，同时调增cash的，和NI没有关系，所以不需要调整

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