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- 2011-7-11
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- 2014-8-7
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Chapter 23, EOC question 29
Basically this question asks if the RETURN on EQUITY will be the same under:
-Equity method
-Consolidation w/ full goodwill
-Consolidation w/ partial goodwill
(note that some goodwill was purchased - this is amortized over the next 6 years)
Choices:
A) Same under consolidations, but different from Equity
B) All Same
C) None Same
ROE = NI / Equity
Obviously Equity is different under consolidation (include minority interest) and the equity method. They use this to claim the answer is A.
However, I think the answer should be C - because the goodwill will be different under full and partial methods - that means the amortization expense will be different - so NET INCOME will be different.
Anyone else come across this BS? Or am I just totally wrong.
They even mentioned how the amortization expense would be different in question #27 as well!!! |
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发表于 2011-7-11 19:22
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