开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

berber · 2023年10月22日

老师好，如果题目问的是B/S中的investment in associate，那么为什么计算的时候没用上题目里的Dividen

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

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).


老师好，如果题目问的是B/S中的investment in associate，那么为什么计算的时候没用上题目里的Dividend paid呢？Dividend不会影响到I/S但是会反映在B/S中，请问这个理解有问题吗？ xiaminyige下面一个小题里就题干的问题一样，只是换了fairvalue method就算上了dividend

添加评论
1 个答案

王园圆_品职助教 · 2023年10月22日

同学你好，本题的题目你看错了，题目问的是“the income ($ millions) from its investment in Aurora for 2012 will be closest to”也就是母公司I/S表中记录的NI受子公司的影响的金额，此时是不需要考虑分红的

只有B/S表的investment的部分会需要考虑分红的影响，请参考以下讲义截图

而fair value method下，其实相当于母公司把子公司当成了一种金融资产投资，所以此时计量的逻辑更类似于前面学过的FVPL这类金融资产的计量

所以无论是子公司公允价值的涨跌还是子公司的分红，都是需要计入合并报表的I/S里面的

  • 1

    回答

  • 0

    关注

  • 251

    浏览
相关问题

NO.PZ202304050100001101问题如下 (1) If Eagle uses the equity metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.16.2.B.17.4.C.21.0. From the initiacquisition, Eagle’s share of the unrecorintifiable intangible assets is $60 million × 20% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). 1.cost为140，可辨认净资产公允价值为100，那么有40是gooill和FV appreciation。题目中没有给这两项信息，因此默认FV apprrciation为0，因此也不涉及它的折旧、摊销，对吗？2.Equity metho需要考虑到unrecor的资产吗？这部分资产也在cost中的一部分吗，以及要进行摊销3.若如此，并表时公司NI调整涉及三项1.内部交易，2.FV Appreciation的折旧与摊销；3.unrecor产的折旧与摊销。这样理解对吗？

2024-08-15 13:05 1 · 回答

NO.PZ202304050100001101 问题如下 (1) If Eagle uses the equity metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.16.2. B.17.4. C.21.0. From the initiacquisition, Eagle’s share of the unrecorintifiable intangible assets is $60 million × 20% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). 可以详细讲解下逻辑和过程吗？

2024-08-07 20:03 1 · 回答

NO.PZ202304050100001101 问题如下 (1) If Eagle uses the equity metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.16.2. B.17.4. C.21.0. From the initiacquisition, Eagle’s share of the unrecorintifiable intangible assets is $60 million × 20% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). 如题

2024-05-21 16:20 2 · 回答

NO.PZ202304050100001101 问题如下 (1) If Eagle uses the equity metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.16.2. B.17.4. C.21.0. From the initiacquisition, Eagle’s share of the unrecorintifiable intangible assets is $60 million × 20% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). I/S中的equity income只需要net income乘百分比就可以了，这里为什么又要做其他调整？

2024-05-13 23:32 1 · 回答

NO.PZ202304050100001101问题如下 (1) If Eagle uses the equity metho the income ($ millions) from its investment in Aurora for 2012 will closest to: A.16.2.B.17.4.C.21.0. From the initiacquisition, Eagle’s share of the unrecorintifiable intangible assets is $60 million × 20% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). 从哪里可以看出有一半的inventory is unsold

2024-04-14 16:00 1 · 回答