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Unformatted text preview: (7mil -4mil) - (800000-500000) 2700000 b) there is no goodwill c) (7mil - 4mil) + (800000-500000) 3300000 d) there is no goodwill 23 a) FV of stock 1500000 CPO 30000 1530000 b) reduce addition paid in capital c) it should be expensed d) Common Stock account 20000 Addition Paid in Capital (74 x 20,000) 1480000 e) FV of consideration transferred 1530000 Receivables 80000 Patented technology 700000 Customer Relations 500000 IPR&D 300000 Liabilities-400000 1180000 Goodwill 350000 f) omitted from consolidation g) they do not effect consolidation totals h) Fv of consideration tranfered is now 1030000...
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- Spring '11
- parent FV sub