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萧萧 · 2023年10月20日

FV的调整

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NO.PZ202304050100001101

问题如下:

(1) If Eagle uses the equity method, the income ($ millions) from its investment in Aurora for 2012 will be closest to:

选项:

A.

16.2.

B.

17.4.

C.

21.0.

解释:

From the initial acquisition, Eagle’s share of the unrecorded identifiable intangible assets is $60 million × 20% = $12 million. This amount will have to be amortized against investment income over its useful life of 10 years (12/10 = 1.2 per year).


FV的调整是无形资产增值部分的摊销可以调减NI,这里没有增值为什么也要扣除?

1 个答案
已采纳答案

王园圆_品职助教 · 2023年10月20日

同学你好,因为子公司自己的账上根本没有确认这个无形资产,这就导致子公司的I/S表没有确认任何无形资产相关的摊销费用

但是合并报表里面,是认为这个未确认的无形资产也是实际存在的,所以实际合并的时候I/S表中理应确认无形资产相关的摊销费用才对

从上面两段的会计处理对比就可以看出,实际解析中的摊销,是对子公司忽略了的这个无形资产的摊销费用进行补充确认的过程。

或者你也可以简单理解成子公司认为无形资产价值是0,而合并报表的时候认为无形资产价值是12M,所以无形资产的增值部分就是12-0=12M,需要对这个12M的增值进行摊销


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