今天高頓網(wǎng)校小編來跟大家講講ACCA F3合并報表中的商譽怎么計算。
        話說F3的考試以前是沒有報表合并的題的，前幾年改新大綱之后才把合并報表的題目加進去。主要原因是由于F7的考試中有關合并報表的題學生普遍答得不好，所以ACCA將合并報表的內(nèi)容提前放到F3，希望學生打好基礎，這無形中增加了F3的難度，合并報表成了F3考生的主要失分點之一。
　　今天給各位考生講一下Goodwill的答題技巧。 先看一下書本里有關Goodwill的巴拉巴拉巴拉……
　　
        快快上題來再來證實一下各位學霸的智慧
　　(1)Wallace purchased its 60% of Bruce's 10 million $0.50 nominal value ordinary shares on 1 February 20X8 for $1.50 per share. The market value of the shares at this date was $2.
　　(2)At 1 February 20X8 the retained earnings of Bruce were $9,060,000.
　　(3)The fair value of the non-controlling interest in Bruce was determined using the market value share price. The book value of Bruce’s land was $100,000 at fair value of $150,000