合并财务报表审计关注(邱)[133p].pptVIP

Write down this Goodwill=purchase cost – FV 1.2 relate to X 3.4 relate to Y 5.6.7 relate to Z * * Background Two entities, A and B, operate in the same industry but in different geographical regions. A acquires a 10% shareholding in B as part of a strategic alliance. The strategic alliance is a binding arrangement. The terms of the alliance provide for B to implement a new production process under the supervision of two managers from A. The managers seconded from A, one of whom is on A’s board, will oversee the selection and recruitment of new staff, the purchase of new equipment, the trai