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卡布达 · 2024年08月26日

请问这个goodwill是怎么算出来的呀？

  1. CFA II
  2. FRA

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:


怎么利用这个表的数据算goodwill


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1 个答案

王园圆_品职助教 · 2024年08月26日

同学你好，首先，由于本题是100%收购子公司，所以full GW 和 partial GW的公式其实计算结果是一样的，但是由于是遵守US GAAP的，所以我们就按full GW 的方法计算

其次，题目表格里面最下方第一句话就说了，6月30日的资产负债表已经反映了被收购子公司的可辨认资产和负债的金额了，所以net identifiable assets 直接就是子公司的equity的账面价值= 20000+9500 =29500

按照GW公式，GW = 28000/100% - 29500 = -1500

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