ãªãã¨ãç¡äºæ´æ°åºæ¥ã¾ããã ã£ã¦ãããã解çãä¸ç·ã«éããã¦ããã®ã§èªå·±æ¡ç¹ãã¦ã¿ãã100ç¹/100ç¹ä¸ã§ããã åæ ¼ç¹ã¯70ç¹ãªã®ã§ã1åã2åã®ãã¹ã¯å¯è½ã ã£ã模æ§ã ãã£ãããªã®ã§ä»åã®ã³ã³ããã¼ã©ã®åé¡ãã¡ãã£ã¨æ¹å¤ãã¦ãç´¹ä»ãã¾ãã Problem1 P Company, applying U.S. GAAP, acuired XX% share of S Company for $XX,XXX in cash. Immediately before the acquisition, the balance sheets both companies were follows: P Company's Balance Sheetï¼ç¥ï¼ S Company's Balance Sheetï¼ç¥ï¼ *S Company ã®Macinery's fair value was $XX,
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