求助Level2 Mock Morning 46题

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关于两个公司合并，用的是GAAP规则。首先，问一下GAAP里面到底minority interest 算不算 stockholder's equity的？如果不算的话答案应该是A
第二，关于用两家公司以换股的形式进行合并（之前notes上给的例子都是用现金合并，导致被兼并公司的equity分散到合并后公司的asset和minority interest)
如果换股形式合并，是不是直接asset和liability是原来两家公司的asset和liability相加，equity也相加，但是其中一部分是minority interest，一部分是新公司的equity？
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关键词：Morning Level Leve MOCK ning 求助 MOCK Morning

That's a good question

Question 1: Under IFRS, the Minority interest belongs to equity section, but under US GAAP, the Minority Interest appears as a separate component.

Question 2: If we use stock to buy, for example, 90% of the target company, Asset and liability of both company are added up together, but NOT the equity! For equity section, there is something you need to be careful for: Assume it requires the company to issue $60M worth of stock shares to acquire 90% of another company. Then the common equity account under equity of the acquirer will increase by $60M. Under IFRS, we create a new account-minority interest under equity of the acquirer. Minority interest in his case is (1-%owned)*(Fair value of net identifiable asset).

2# jpang
那如果是这样的话，minority 不算 stockholder's equity, 应该是A

please help, thanks