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Dolphin Co adquiri una participacin del 80 % de Whale Co el 1 de abril...

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Accounting

Dolphin Co adquiri una participacin del 80 % de Whale Co el 1 de abril de 20X1 por 5 millones de dlares. El valor razonable de los activos netos de Whale Co en esa fecha era de $3 millones. La participacin no controladora fue valuada en $0.8m, su valor razonable. Calcular el fondo de comercio con base en el mtodo de fondo de comercio total bajo NIIF 3.

2,6 millones de dlares

2,8 millones de dlares

$ 2,0 millones

2,4 millones de dlares

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