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徒慕君 · 2023年08月12日

Should be Full GW under GAAP?

NO.PZ2023040501000017

问题如下:

Suburban purchased HiQ Printers, which had high speed production printing presses in all of Suburban’s distribution areas. Suburban purchased 60% of the company’s shares in exchange for its own shares. At the time of the purchase, there were 8 million shares of HiQ Printers outstanding trading at $14 per share. The fair value of HiQ Printers’ net identifiable assets at that time was $99 million. Exhibit 4 shows the shareholders’ equity of both companies prior to the business combination.

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

Exhibit 4 Shareholders’ Equity for Suburban Publishers and HiQ Printers

Prior to the Combination in January 2013


Immediately following its business combination with HiQ Printers, the total shareholder’s equity (in thousands) on Suburban’s consolidated financial statements is closest to:

选项:

A.

$577,000.

B.

$571,800.

C.

$532,200.

解释:

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.


题目中说服从GAAP,计算MI的时候应该是=consideration/收购比例 * (1-收购比例)

consideration = 8million *14 *60%(1-60%)=74.7?


徒慕君 · 2023年08月12日

我的意思是MI=8million *14 *60%(1-60%)=74.7?

徒慕君 · 2023年08月12日

我的意思是MI=8million *14 /60%*(1-60%)=74.7?

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已采纳答案

王园圆_品职助教 · 2023年08月12日

同学你好,根据以下full goodwill的公式,MI =( 8*14*60%)/60%*(1-60%)=44.8

注意acquisition cost是母公司实际为购买子公司支付的成本,在本题是总的子公司市值*60% = 8*14*60%

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