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?