微信扫一扫
实时资讯全掌握
Castor acquires 75% of the share capital of Sugar on 1 December 20X9. The consideration given is $990,000 in cash and 240,000 $1 ordinary shares of Castor. The market value of each of Castor's shares on 1 December is 300 cents. On 1 December, the fair value of Sugar's separable net assets is $1,380,000. What is the amount of goodwill on acquisition to be dealt with in Castor's consolidated accounts? A. $-45,000. B. $330,000. C. $-390,000. D. $675,000. |