问题如下:
The value of the minority interest at the acquisition date of 1 January 2020 is:
选项:
A.$300 million.
B.$400 million.
C.$500 million.
解释:
A is correct.
According to IFRS, under the partial goodwill method, the value of the minority interest is equal to the non-controlling interest’s proportionate share of the subsidiary’s identifiable net assets. Rainer’s proportionate share is 20%, and the value of its identifiable net assets on the acquisition date is $1.5 billion. The value of the minority interest is $300 million (20% × $1.5 billion).
解析:partial goodwill=%MI shareholders own*FV of net assets,Rainer的少数股东持股比例是20%,net identifiable assets是$1.5 billion,直接相乘可得$300 million。
the identifiable assets valued at $1.5 billion,没有net这个词,为什么要看作是net identifiable assets?这题我用的排除法 identifiable assets >net identifiable assets,(1-0.8)*1.5=300,没有比300更小的了