Micro Co acquired 90% of the $100,000 ordinary share capital of Minnie Co for $300,000 on 1 January 20X9 when the retained earnings of Minnie Co were $156,000. At the date of acquisition the fair value of plant held by Minnie Co was $20,000 higher than its carrying amount. The fair value of the non-controlling interest at the date of acquisition was $75,000. What is the goodwill arising on the acquisition of Minnie Co?
A、$119,000
B、$99,000
C、$139,000
D、$24,000
A、$119,000
B、$99,000
C、$139,000
D、$24,000
【参考答案及解析】
$ Fair value of consideration Plus fair value of NCI at acquisition 300,000 Less net acquisition-date fair value of identifiable assets acquired and liabilities assumed: 75,000 Share capital 156,000 Retained earnings at acquisition 100,000 Fair value adjustment at acquisition 20,000 Goodwill 276,000 99,000
$ Fair value of consideration Plus fair value of NCI at acquisition 300,000 Less net acquisition-date fair value of identifiable assets acquired and liabilities assumed: 75,000 Share capital 156,000 Retained earnings at acquisition 100,000 Fair value adjustment at acquisition 20,000 Goodwill 276,000 99,000