今天高顿网校小编来跟大家讲讲ACCA F3合并报表中的商誉怎么计算。
        话说F3的考试以前是没有报表合并的题的，前几年改新大纲之后才把合并报表的题目加进去。主要原因是由于F7的考试中有关合并报表的题学生普遍答得不好，所以ACCA将合并报表的内容提前放到F3，希望学生打好基础，这无形中增加了F3的难度，合并报表成了F3考生的主要失分点之一。
　　今天给各位考生讲一下Goodwill的答题技巧。 先看一下书本里有关Goodwill的巴拉巴拉巴拉……
　　
        快快上题来再来证实一下各位学霸的智慧
　　(1)Wallace purchased its 60% of Bruce's 10 million $0.50 nominal value ordinary shares on 1 February 20X8 for $1.50 per share. The market value of the shares at this date was $2.
　　(2)At 1 February 20X8 the retained earnings of Bruce were $9,060,000.
　　(3)The fair value of the non-controlling interest in Bruce was determined using the market value share price. The book value of Bruce’s land was $100,000 at fair value of $150,000