题目内容
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[主观题]
Cloud obtained a 60% holding in the 100,000 $1 shares of Mist on 1 January 20X8, when
the retained earnings of Mist were $850,000.Consideration comprised $250,000 cash, $400,000 payable on 1 January 20X9 and one share in Cloud for each two shares acquired.Cloud has a cost of capital of 8% and the market value of its shares on 1 January 20X8 was $2.30.Cloud measures non-controlling interest at fair value.The fair value of the non-controlling interest at 1 January 20X8 was estimated to be $400,000.
What was the goodwill arising on acquisition().
A、$139,370
B、$169,000
C、$119,370
D、$130,370
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