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Una empresa paga $50 millones en efectivo para adquirir el 80% de las acciones de...

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Accounting

Una empresa paga $50 millones en efectivo para adquirir el 80% de las acciones de otra empresa. El valor razonable de la participacin no controladora a la fecha de adquisicin es de $8 millones y el valor en libros de la empresa adquirida es de $4 millones. No existen revalorizaciones de los activos netos identificables de la sociedad adquirida. La plusvala para la participacin no controladora, segn los US GAAP, es?

a. $-0-

b. $3.2 millones

C. $7.2 millones

d. $ 8,0 millones

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