问题已解决
老师好,我想问下这题,为嘛用3500-4000*0.8,是什么意思的
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同学你好!
3500-4000*0.8这个金额是甲公司最初购入丁公司80%股权时形成的商誉哦!~
同一控制企业合并形成的长期股权投资的初始入账成本=投资日被合并方在最终控制方合并报表上账面价值的份额(5000*80%)+初始达到同一控制时形成的商誉(3500-4000*0.8)
同学,这样分析能理解么?
2021 10/21 12:31
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2021 10/21 14:05
不好意思老师刚刚在忙,我看了您的解答,就是课本 的那个公式
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2021 10/21 14:07
老师,意思是说以银行存款跟购买日的可辨认净资产的公允价值的差形成商誉是吧
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@小张老师 
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2021 10/21 14:19
同学你好!
你的理解是正确的哦!~
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2021 10/21 14:20
感谢老师哦
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@小张老师 
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2021 10/21 14:28
为努力的你加油哦!~