102高會問答第二題疑義 - 會計
By Tristan Cohan
at 2013-08-28T00:24
at 2013-08-28T00:24
Table of Contents
這一題我有算出廉價購買利益，我把它計入合併EPS的分子。
甲公司投資金額600,000
甲公司取得權益：
(乙公司權益1,100,000 - 特別股權益200,000) x 80% = 720,000
註：特別股權益沒給市價，故以帳面值計入。
廉價購買利益 = 600,000 - 720,000 - 專利權低估50,000 X 80% = (160,000)
這應該是出題瑕疵吧，好歹出個投資金額大於取得權益，才不會讓人誤會。
有人跟我寫一樣的嗎？
謝謝
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