问题已解决
老师这题的商誉怎么求?
FAILED
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同学你好 我认为是2000*10+20000-45000*60%=13000
2021 06/16 07:22
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2021 06/16 09:13
答案是30000--45000*60%=3000老师我晕了
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2021 06/16 09:22
同学你好 我没看到那里的30000合并成本,
合并成本=购买日之前所持有被购买方的股权于购买日的公允价值+购买日购入股权所支付对价=30000
这里说一下我开始使用了发行股票公允价值是不对的,这里以发行对价为准计入合并成本
商誉=上述合并成本-应享有被购买方可辨认净资产公允价值的份额=30000-45000*0.6=3000