Diana · 2024年05月13日
* 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.
17.4.
21.0.
解释：
From the initial acquisition, Eagle’s share of the unrecorded identifiable intangible assets is $60 million × 20% = $12 million. This amount will have to be amortized against investment income over its useful life of 10 years (12/10 = 1.2 per year).
I/S中的equity income只需要net income乘百分比就可以了，这里为什么又要做其他调整？
王园圆_品职助教 · 2024年05月14日
同学你好，你忽略了讲义后面提到的more complicated issue里面提到过的问题
一旦子公司有资产的账面价值和其公允价值不同，那是需要对公允价值超过账面价值的部分进行调整从而反映真实的计入母公司NI的部分的
请看以下讲义截图黄色框出部分
题目表格中提到子公司有一个没有在账上确认的无形资产，这就导致子公司的I/S表没有确认任何无形资产相关的摊销费用
但是合并报表里面，是按照子公司净资产公允价值合并的，也就是认为这个未确认的无形资产也是实际存在的，所以实际合并的时候I/S表中理应确认无形资产相关的摊销费用才对
或者你也可以简单理解成子公司认为无形资产价值是0，而合并报表的时候认为无形资产价值是12M，所以无形资产的增值部分就是12-0=12M，需要对这个12M的增值按照无形资产使用寿命进行摊销
并将每一年的摊销*投资比例相应调减并入母公司的NI即可
NO.PZ202304050100001101问题如下 (1) If Eagle uses the equity metho the income ($ 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% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). 1.cost为140，可辨认净资产公允价值为100，那么有40是gooill和FV appreciation。题目中没有给这两项信息，因此默认FV apprrciation为0，因此也不涉及它的折旧、摊销，对吗？2.Equity metho需要考虑到unrecor的资产吗？这部分资产也在cost中的一部分吗，以及要进行摊销3.若如此，并表时公司NI调整涉及三项1.内部交易，2.FV Appreciation的折旧与摊销；3.unrecor产的折旧与摊销。这样理解对吗？
NO.PZ202304050100001101 问题如下 (1) If Eagle uses the equity metho the income ($ 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% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). 可以详细讲解下逻辑和过程吗？
NO.PZ202304050100001101 问题如下 (1) If Eagle uses the equity metho the income ($ 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% = $12 million. This amount will have to amortizeagainst investment income over its useful life of 10 years (12/10 = 1.2 per year). 如题
NO.PZ202304050100001101问题如下 (1) If Eagle uses the equity metho the income ($ 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
