标题: CFA MOCK am test [打印本页]

---

作者: JonnyKay    时间: 2011-7-13 13:50     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?

Those scientists better check their hypotenuses, dude!

---

作者: Houjichasan    时间: 2011-7-13 13:50

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.

---

欢迎光临 CFA论坛 (http://forum.theanalystspace.com/)

Powered by Discuz! 7.2