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On 1 July Mole plc acquired 80,000 of Ratty Ltd's 100,000 $1 ordinary shares for $450,000. At that date Ratty Ltd's shares were trading at $3.75. At the acquisition date Ratty Ltd had retained earnings of $165,000 and the fair values of the net assets were approximately equal to fair value, with the exception of one building which had a fair value of $80,000 in excess of its carrying amount. It is the policy of the Mole Group to value the non-controlling interest at full (fair) value, for which the share price at acquisition is the best estimate. What is the goodwill arising on acquisition? $________ |