
來自:CFA > 2024 Level II > Financial Statement Analysis > Learning Module 1 Intercorporate Investments 2024-01-29 21:53

186****9207
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186****9207
提問
19
上次登錄
50天前
融躍CFA答疑師老師 2024-01-30 15:57
致精進(jìn)的你:
同學(xué)你好,這個(gè)題的題干第一段的描述中:The excess of the purchase price over the fair value of Boswell’s net assets was attributable to previously unrecorded licenses. These licenses were estimated to have an economic life of six years. The fair value of Boswell’s assets and liabilities other than licenses was equal to their recorded book values.這段話表示:沒有g(shù)oodwill,只有一個(gè)無形資產(chǎn)的溢價(jià)。所以合并后的折舊和攤銷費(fèi)是母子公司的折舊攤銷費(fèi),再加上unrecorded licenses的攤銷費(fèi),所以等于102+92+10=204
The real talent is resolute aspirations.
真正的才智是剛毅的志向。