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aileen20180623 · 2024年03月26日

您好。

* 问题详情,请 查看题干

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:

Solution

A 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》

1 个答案

王园圆_品职助教 · 2024年03月26日

同学你好,请看以下讲义截图,本题对应的就是这个知识点的内容

母公司花28M买100%的子公司,但是子公司的净资产公允价值是29.5M,那说明母公司买便宜了,这时候就会确认一笔由于收购产生的gain

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