27: The solution states that the net book value of recorded assets is 580? How the F?
How come Equity is same thing as net book value of recorded assets? I thought net book value of assets is 1070 in this case, since fair value = book value.
Aquisition method:
When looking for goodwill,
you do:
Price of aqusition minus Fair market value of NET ASSET.
NET ASSET is ASSET-LIABILITY
ie. net asset is just straight up equity.
if i recall, equity of Target is 580.
320/0.5 -580 gives you the excess patent value of 60.
发表于 2011-7-13 13:11
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