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來(lái)自：CFA > 2024 Level II > Financial Statement Analysis > Learning Module 1 Intercorporate Investments 2024-01-29 21:53
32題用的是full goodwill來(lái)計(jì)算的呀
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融躍CFA答疑師老師    2024-01-30 15:57

致精進(jìn)的你:

同學(xué)你好，這個(gè)題的題干第一段的描述中：The excess of the purchase price over the fair value of Boswell’s net assets was attributable to previously unrecorded licenses. These licenses were estimated to have an economic life of six years. The fair value of Boswell’s assets and liabilities other than licenses was equal to their recorded book values.這段話(huà)表示：沒(méi)有g(shù)oodwill，只有一個(gè)無(wú)形資產(chǎn)的溢價(jià)。所以合并后的折舊和攤銷(xiāo)費(fèi)是母子公司的折舊攤銷(xiāo)費(fèi)，再加上unrecorded licenses的攤銷(xiāo)費(fèi)，所以等于102+92+10=204

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