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- 2014-8-7
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US gaap.
Equity method: goodwill = purchase price - fair value - premium allocated to identifable assets
Consolidation: goodwill = purchase price - fair value
IFRS:
Consolidation: a) full goodwill: same as US gaap consolidaiton
b) partial goodwill: purchase price (only for % acquired) - fair value (% of investment) |
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发表于 2013-4-22 07:46
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