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Carolyne · 2024年04月15日

B

NO.PZ2023040501000016

问题如下:

On 1 July 2010, Nation acquired its first European resort, Val Blanc SA, a ski resort in the Alps region of France. Nation paid €28 million for 100% of the company. In preparation for the meeting, Nakiska’s first task was to prepare the purchase price allocation of the Val Blanc acquisition using the acquisition method. Exhibit 1 shows financial statements for the ski resort at acquisition and for the following six months.



Nation has a 31 December year end and prepares its financial statements according to US GAAP. 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.

Goodwill of €8,000

B.

An increase in retained earnings of €9,500

C.

A gain of €1,500

解释:

The acquisition was a bargain purchase for Nation:


b 选项 RE是不是应该增加8775 年底的数字?

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已采纳答案

王园圆_品职助教 · 2024年04月15日

同学你好,这个表格1是被收购公司的报表,不是母公司的合并报表

retained earnings是母公司收购后母公司确认的,和子公司的报表没有关系,这个1500的RE不计子公司报表哦

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NO.PZ2023040501000016 问题如下 On 1 July 2010, Nation acquireits first Europeresort, VBlanc Sa ski resort in the Alps region of France. Nation pai€28 million for 100% of the company. In preparation for the meeting, Nakiska’s first task wto prepare the purchase priallocation of the VBlanc acquisition using the acquisition metho Exhibit 1 shows financistatements for the ski resort acquisition anfor the following six months.Nation ha 31 cember yeenanprepares its financistatements accorng to US GAAP. Prior to translating the subsiary's financistatements, Nakiska's allocation of the VBlanc acquisition purchase primost likely resultein whiof the following for Nation? A.Gooill of €8,000 B.increase in retaineearnings of €9,500 C.A gain of €1,500 The acquisition wa bargain purchase for Nation: 怎么利用这个表的数据算gooill

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