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USCPA 過去問 Consolidated reporting Dividend income Goodwill

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?
  • $98,000
  • $88,000
  • $18,000
  • $15,000

 

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 はいくらでしょう?の問題。

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?
  • $0
  • $20,000
  • $30,000
  • $50,000

 

親が持っている分の株式Fair Valueは、600000 x 30% =180000

この分の株を、実際は200000で買った。

よって、差額、20000分過大評価(Goodwill)

 

 

 

Goodwillの問題

くそーできたはずなのに

 

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)

上のXを使ったいつもの公式で、子会社全体のValueを出す。

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?
  • $180,000
  • $100,000
  • $ 80,000
  • $ 50,000

 

goodwill を聞かれている

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