高级财务教材新管理chap001.pptVIP

11 13 17 P7-8 21 When Cost Book Value of asset acquired, the difference must be identified. Assets may be undervalued on the investee’s books because: The fair values (FV) of specific assets and liabilities are different than their book values (BV). The investor may be willing to pay extra because future benefits are expected to accrue from the investment. 21 22 23 P14 23 24 26 26 Special procedures are required in accounting for each of the following: 1. Reporting a change to the equity method. 2. Reporting investee income from sources other than continuing operations. 3. Reporting investe