邓同学2020-08-29 18:13:12
老师好!,确认下,这个课后题严格来说是错误的吧?收购是在18年的1月1号,给的财务数据是18年的12月31号,这种情况下无法算商誉的啊!(年折旧的差额一定要计也是260/9=28.89吧)
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Nicholas2020-08-31 09:12:55
同学,早上好。
同学看题很仔细,非常棒。
这里协会已经出了勘误,原文如下:
Updated: In the information for questions 29-36 (page 56 of print), the title of Exhibit 2 should be “Selected Financial Data for Rainer Co., 1 January 2018 (Acquisition Date) ($ millions)” and the first three rows of the exhibit should be deleted. the paragraph after Exhibit 2 should be deleted and replaced with: “Thronen notes that, for fiscal year 2018, Rainer reported total revenue of $1,740 million and net income of $360 million, and paid dividends of $220 million.”
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