持ち株比率が非常にすくない ＋ 選択肢に０という選択肢がない
というポイントから、Cost Method を使うんだなと判断する。
Cobb Co. purchased 10,000 shares (2% ownership) of Roe
Co. on February 12 of the current year. Cobb received a stock dividend of 2,000 shares on March 31 when the carrying amount per share on Roe
's books was $35 and the market value per share was $40. Roe
paid a cash dividend of $1.50 per share on September 15. In Cobb's income statement for the year ended October 31, what amount should Cobb report as dividend income?
そう持ち株数は、当初買った10000株 ＋ 追加でもらった2000 = 12000
配当額は、1.5/株 なので、 12000 x 1.5 = 18000
Goodwill は、株のMarket Value と、実際にそれをいくら増しで買ったか、という差額。
そして、Net Asset = Stockholder's equity です。
Birk Co. purchased 30% of Sled Co.'s outstanding common stock on December 31 of the current year for $200,000. On that date, Sled's stockholders' equity was $500,000, and the fair value of its identifiable net assets was $600,000. On December 31, what amount of goodwill should Birk attribute to this acquisition?
親が持っている分の株式Fair Valueは、600000 x 30% =180000
Fair Value of Noncontrolling interest を 与えられていない場合、
X x 持ち株比率 ＝ Stock price(investment)
On August 1, Polar Inc. paid $720,000 for 450,000 shares of Sol Company's 500,000 shares of outstanding common stock. Sol's balance sheet had a net assets carrying amount of $700,000 and the fair values equaled the carrying amounts for all assets and liabilities on that date. What amount of goodwill, related to Sol's acquisition, should Polar report in its consolidated balance sheet?
- $ 80,000
- $ 50,000
X x 90% (450000/500000) = 720000 この金額払った
X = 800000 子会社全体の価値（親が評価した）
Carrying amout = 700000 差額100000 が Goodwill