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10天前
融跃CFA答疑师老师 2024-01-30 15:57
致精进的你:
同学你好，这个题的题干第一段的描述中：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.这段话表示：没有goodwill，只有一个无形资产的溢价。所以合并后的折旧和摊销费是母子公司的折旧摊销费，再加上unrecorded licenses的摊销费，所以等于102+92+10=204
The real talent is resolute aspirations.
真正的才智是刚毅的志向。
