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标题: Mock exam, morning session, question 46 [打印本页]

作者: JonnyKay    时间: 2011-7-11 19:54     标题: Mock exam, morning session, question 46

Hi guys,

Does someone agree with the answer? I don't understand why the total shareholder's equity after the acquisition is not just the equity before the acquisition and the minority interest.
Why do they add 67,200 to the capital stock ? Also the units don't seem to match when they add 67,200 + 280,000 as the first number is in thousands and the second on is in millions.
作者: economicz    时间: 2011-7-11 19:54

i disagree with the answer b/c 'minority interest' is not supposed to be reported as part of the equity on the consolidated statement. it should go in 'mezzanine' section. anyone else tried this question ??




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