如图

NO.PZ201812100100000807 问题如下 Baseon Thronen’s value estimates on the acquisition te of 1 January 2018,the estimatevalue of the minority interest relateto Rainer will be: A.$300 million. B.$400 million. C.$500 million. A is correct. Accorng to IFRS, unr the partigooill metho the valueof the minority interest is equto the non-controlling interest’s proportionateshare of the subsiary’s intifiable net assets. Rainer’s proportionate share is20% anthe value of its intifiable assets on the acquisition te is $1.5 billion.The value of the minority interest is $300 million (20% x $1.5 billion). 考点partigooill metho算Minority interest解析partigooill下MI=%MI shareholrs own×FV of net assetsRainer的少数股东持股比例是20%(=1 - 80%)，已知net intifiable assets是$1.5 billion，直接相乘可得$300 million。 可以下为什么不是用2b吗？能下partigooill 和full gooill 的核心区别吗？

NO.PZ201812100100000807 问题如下 Baseon Thronen’s value estimates on the acquisition te of 1 January 2018,the estimatevalue of the minority interest relateto Rainer will be: A.$300 million. B.$400 million. C.$500 million. A is correct. Accorng to IFRS, unr the partigooill metho the valueof the minority interest is equto the non-controlling interest’s proportionateshare of the subsiary’s intifiable net assets. Rainer’s proportionate share is20% anthe value of its intifiable assets on the acquisition te is $1.5 billion.The value of the minority interest is $300 million (20% x $1.5 billion). 考点partigooill metho算Minority interest解析partigooill下MI=%MI shareholrs own×FV of net assetsRainer的少数股东持股比例是20%(=1 - 80%)，已知net intifiable assets是$1.5 billion，直接相乘可得$300 million。 在习题课视频里面，竹子老师针对这一段的文字讲解了full GW methopartiGW metho的GW和MI如何计算，如下图。我的疑问是partiGW metho计算GW时，老师怎么用2 billion x 80% - 1.5 billion x 80%？consiration 难道不是2 billion吗？full GW metho下计算GW和MI，老师怎么都用2 billion？不应该用consiration/ %of interest acquire也就是2 billion/80%？题干中最后一句话 the fair market value of the rainer's shares on the expectete of exchange is $2 billion with the intifiable assets value$1.5 billion的意思是【主人公Thronen估计账面价值$1.5 billion的可辨认资产的公允价值在exchange te那天是2 billion】？

NO.PZ201812100100000807 问题如下 Baseon Thronen’s value estimates on the acquisition te of 1 January 2018,the estimatevalue of the minority interest relateto Rainer will be: A.$300 million. B.$400 million. C.$500 million. A is correct. Accorng to IFRS, unr the partigooill metho the valueof the minority interest is equto the non-controlling interest’s proportionateshare of the subsiary’s intifiable net assets. Rainer’s proportionate share is20% anthe value of its intifiable assets on the acquisition te is $1.5 billion.The value of the minority interest is $300 million (20% x $1.5 billion). 考点partigooill metho算Minority interest解析partigooill下MI=%MI shareholrs own×FV of net assetsRainer的少数股东持股比例是20%(=1 - 80%)，已知net intifiable assets是$1.5 billion，直接相乘可得$300 million。 这里为什么用的是1.5，而不是2？另外老师能否解答下，如果是full goowill metho结果是怎么样的？对这两个方法还是不熟悉。