Dipl. Experte In Rechnungslegung Und Controlling Practice Questions - Diplomierte R Expertin Experte In Rechnungslegung Und Controlling Mit Eidgenössischem Diplom Exam

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Parent AG acquires 80% of Subsidiary B on 1 January 2025 for a purchase price of CHF 16,000,000 in cash. On that date, Subsidiary B's revalued net assets (identifiable fair value equity) amount to CHF 15,000,000. What is the Goodwill arising on consolidation under Swiss GAAP FER 30?

CHF 4,000,000 (Purchase price CHF 16.0M minus 80% of net assets CHF 12.0M) CHF 1,000,000 (Purchase price CHF 16.0M minus 100% of net assets CHF 15.0M) CHF 3,000,000 CHF 0 (Goodwill is prohibited under Swiss GAAP FER 30)

Correct Answer:

CHF 4,000,000 (Purchase price CHF 16.0M minus 80% of net assets CHF 12.0M)

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