标题: CFA MOCK am test [打印本页] 作者: hw0799 时间: 2013-4-3 17:10 标题: CFA MOCK am test
#44 - what is going on in the part Amount attributable to tangible assets? where do they get Excesses paid for PP&E & Land?作者: JPSem 时间: 2013-4-3 17:15
The difference between the Fair Value Column and BV column…
Because purchase price was greater than BV you add the pro-rata share of the excess paid to reduce the Goodwill acquired.
