NO.PZ2023040501000023
问题如下：
Tata is a company complies with IFRS. On 1 January 2018, Tata Inc. acquired a 65% equity interest in Dada Co. Tata has overpaid for the acquisition because of overvalued synergy effect. Tata measure the non-controlling interest with partial goodwill method. If Tata complied with US GAAP, the debt to equity ratio of Tata would be:
选项：
A.
higher
B.
lower
C.
the same
解释：
Under IFRS, the parent can measure the non-controlling interest at either its fair value (full goodwill method) or at the non-controlling interest’s proportionate share of the acquiree’s identifiable net assets (partial goodwill method). Under US GAAP, the parent must use the full goodwill method and measure the non-controlling interest at fair value.
The debt under full goodwill method and partial goodwill method are the same. The equity under full goodwill method is higher than that under partial goodwill method.
Debt to equity ratio under full goodwill method would be lower.
去帮忙详细讲解一下此题。谢谢。
