NO.PZ202208300100000602
问题如下:
Prior to translating the subsidiary’s financial statements, Nakiska’s allocation of the Val Blanc acquisition purchase price most likely resulted in which of the following for Nation?选项:
A.A gain of €1,500 B.An increase in retained earnings of €9,500 C.Goodwill of €8,000解释:
SolutionA is correct. The acquisition was a bargain purchase for Nation:
Negative goodwill is recognized immediately as a gain in profit or loss.
B is incorrect. It is the retained earnings of Val Blanc at acquisition, but those retained earnings do not carry forward on the consolidated financial statements—only earnings after acquisition accrue to the parent company.
C is incorrect. It uses only the share capital for the net book value acquired and forgets to include retained earnings: 28 – 20 = 8 goodwill.
您好,这题目我不太明白啥意思,考点是啥,a选项的gain是什么》