Flamen2019-08-14 23:02:41
FV of net identifiable asset 为甚么不减去负债?
回答(1)
Chris Lan2019-08-15 18:00:08
同学你好,fair value of identifiable asset 是减去负债的啊。因为他是可识别的净资产的公允价值,既然是净资产,肯定是剔除负债后的概念。
Fair Value of net identifiable assets = Book Value of net identifiable assets + Fair Value Appreciation—Goodwill of the investee company—liabilities
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