问题如下:
T-vision Inc, complies with US GAAP, the company has been expanding by acquiring other internet companies. Its largest acquisition, that of Heat internet company, was made in 2003 under the pooling method. Compared with accounting principles currently in use, T-vision Inc will report:
选项:
A.higher revenue.
B.lower total equity.
C.higher total assets
解释:
B is correct.
考点:pooling method
解析:
这个题说的是2003年用的是pooling method,这种方法现在已经不能用了,现在对于合并来说,应该用acquisition method。所以题目是将这两种方法进行对比。
选项A:revenue在两种方法下都是一样的。
选项B:pooling method是用历史成本合并 , 而acquisition是用公允价值合并 , 所以在pooling method下的asset更低 , 导致equity更低 ,选项B正确。
选项C:在pooling method下的asset更低,选项C错误。
post-acquisition earnings 不是也是pooling method高吗?因为不考虑折旧摊销