What amount should appear in the group's consolidated statement of financial position at 31 December 20X2 for goodwill?
A、$52,000
B、$80,000
C、$122,000
D、$212,000
A、$52,000
B、$80,000
C、$122,000
D、$212,000
【参考答案及解析】
$ $ Fair value of consideration 270,000 Plus fair value of NCI at acquisition Less net acquisition-date fair value of identifiable assets acquired and liabilities assumed： 42,000 Share capital 100,000 Retained earnings at acquisition 90,000 190,000 Goodwill in statement of financial position 122,000
$ $ Fair value of consideration 270,000 Plus fair value of NCI at acquisition Less net acquisition-date fair value of identifiable assets acquired and liabilities assumed： 42,000 Share capital 100,000 Retained earnings at acquisition 90,000 190,000 Goodwill in statement of financial position 122,000