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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

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  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

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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

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