USCPA 過去問 Consolidation APIC・Goodwill

APIC が絡んでくる問題。

ここで覚えなきゃいけないポイント。

Registration and Issuance costs --> Expense にせず、APICのマイナスにする。

Legal and consulting fee --> APIC に入れず、Expense 計上する。

APIC = Market value - Par value of the stock

Sayon Co. issues 200,000 shares of $5 par value common stock to acquire Trask Co. in an acquision method business combination. The market value of Sayon's common stock is $12. Legal and consulting fees incurred in relationship to the purchase are $110,000. Registration and issuance costs for the common stock are $35,000. What should be recorded in Sayon's additional paid-in capital account for this business combination?

• $1,545,000
• $1,400,000
• $1,365,000
• $1,255,000

上記問題、APIC は、$12-$5=$7 per one share

Total 200000 shares 

= $7 x 200000 = $1400000   Total APIC 

そのうち、Registration fee 分の$35000　が APIC を下げるから、

1400000ー35000＝1365000

下の問題は,

Investment 分の80%と、Noncontrolling interest の分がすでに分けられているので、80%は無視してよい。

Goodwill を聞かれていますが、

Goodwill の求め方は、その子会社のTotal Value-Fair Value

On September 1, Pappy, Corp. acquired 80% of the outstanding common stock of Sibb Co. for $1,440,000 cash. At September 1, Sibb's balance sheet showed a carrying amount of net assets of $1,080,000 and the fair value of Sibb's property, plant, and equipment exceeded its carrying amount by $290,000. Also at that date, the fair value of the noncontrolling interest was determined to be $310,000. There was no goodwill impairment recorded during the year. In its December 31 year-end consolidated balance sheet, what amount of goodwill, related to the acquisition of Sibb, should Pappy report?

• $290,000
• $344,000
• $380,000
• $430,000

というわけで、全体のTotal Value と　Fair valueをそれぞれ求めてみる。

Total Value = investment + noncontrolling interest

1440000 + 310000 = 1750000

Fair Value = carrying amount of asset + exceeds

1080000 + 290000 = 1370000

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Net: 3800000 good will

 似たような問題が多いけど、いざ始めてみるとさっぱり解き方がわからんな～～

下の問題は、子会社を現金ではなく株式発行で買収。

Bargain Purchase で割引して買ったから,Gain が出ているのでそれを求める。

・Gain = 純資産Equity - 買収額（発行した（株）の値段）

・純資産＝Fair value of Asset- Book value of related liability

・買収額＝発行株額（Fair value単価ｘUnit) + Contingent consideration at Fair value

Damon Co. purchase 100% of the outstanding common stock of Smith Co.' in an acquisition by issuing 20,000 shares of its $1 par common stock that had a fair value of $10 per share and providing contingent consideration that had a fair value of $10,000 on the acquisition date. Damon also incurred $15,000 in direct acquisition costs. On the acquisition date, Smith had assets with a book value of $20,000, a fair value of $350,000, and related liabilities with a book and value of $70,000. What amount of gain should Damon report related to this transaction?

• $55,000
• $70,000
• $80,000
• $250,000

これを踏まえまして。

純資産＝350000ー70000　＝　280000　これを、↓の額で買った

買収額＝$10 x 20000 = 200000 + 10000 = 210000 実際に株で払った額

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Net : 70000