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Cloud obtained a 60% holding in the 100,000 $1 shares of Mist on 1 January 20X8, when

the retained earnings of Mist were $850,000.Consideration comprised $250,000 cash, $400,000 payable on 1 January 20X9 and one share in Cloud for each two shares acquired.Cloud has a cost of capital of 8% and the market value of its shares on 1 January 20X8 was $2.30.Cloud measures non-controlling interest at fair value.The fair value of the non-controlling interest at 1 January 20X8 was estimated to be $400,000.

What was the goodwill arising on acquisition().

A、$139,370

B、$169,000

C、$119,370

D、$130,370

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第1题
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第2题
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The pressure on stem cell pioneer Woo Suk Hwang over the way he obtained human eggs for his research is intensifying-particularly in South Korea, where he had been a national hero. In the past week, several new claims have emerged that Hwang may have used eggs that were paid for, as well as eggs from junior members of his laboratory.

Hwang's team, based at South National University, has produced a string of landmark papers in stem cell research, including the first stem cells obtained from a cloned human embryo(胚胎)(W. S. Hwang et al. Science 303, 1669-1674; 2004) and the first patient-matched embryonic stem cells(W. S. Hwang et al. Science 308, 1777-1783; 2005).

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A.Y

B.N

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第3题
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第4题
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第5题
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第6题
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第7题
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第8题
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第9题
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第10题
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第11题
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