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JonnyKay

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tT
发表于 2011-7-13 13:50 | 只看该作者

CFA MOCK am test

test
#44 - what is going on in the part Amount attributable to tangible assets? where do they get Excesses paid for PP&E & Land?

Those scientists better check their hypotenuses, dude!
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Houjichasan

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2#
发表于 2011-7-13 13:50 | 只看该作者
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.

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