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P Company compr los activos netos de S Company por $225,000. En la fecha de...

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Accounting

P Company compr los activos netos de S Company por $225,000. En la fecha de la compra de P, S Company no tena inversiones en valores negociables y $30,000 (valor contable y justo) de pasivos. Los valores razonables de los activos de la empresa S, cuando se adquirieron, fueron Activos circulantes $120 000 Activos no circulantes 180 000 Total $300 000 Cmo debe contabilizar la empresa P la diferencia de $45 000 entre el valor razonable de los activos netos adquiridos ($270 000) y la contraprestacin pagada ($225 000)?

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