b********n
发帖数: 1651 | 1 为什么equity method要amortize FV of net asset 多于 book value of net asset的
部分？如果不理解直接记忆好难记。 |
V********7
发帖数: 1793 | 2 这个好理解。比如说FV-BV的差值是因为楼房的FV被低估，楼房需要depreciate，所以
多出来那部分也要相应的depreciate. |
b********n
发帖数: 1651 | 3 多谢。那是不是说明这个equity method有点类似逐渐mark to book value, 相反cost
method是mark to market?
BTW, FV大于BV为什么会是FV被低估呢？
谢谢mm！
【在 V********7 的大作中提到】
: 这个好理解。比如说FV-BV的差值是因为楼房的FV被低估，楼房需要depreciate，所以
: 多出来那部分也要相应的depreciate.
|
l****z
发帖数: 29846 | 4 typo吧.
cost
【在 b********n 的大作中提到】
: 多谢。那是不是说明这个equity method有点类似逐渐mark to book value, 相反cost
: method是mark to market?
: BTW, FV大于BV为什么会是FV被低估呢？
: 谢谢mm！
|
V********7
发帖数: 1793 | 5 FV of net asset - BV of Net Asset = FV of building - BV of building. 楼房每
年都会贬值，所以被低估的那部分也会相应的贬值。
cost
【在 b********n 的大作中提到】
: 多谢。那是不是说明这个equity method有点类似逐渐mark to book value, 相反cost
: method是mark to market?
: BTW, FV大于BV为什么会是FV被低估呢？
: 谢谢mm！
|
B*********r
发帖数: 13 | 6 Let me give you a try. I apologize as I don't have Chinese input on this
computer.
For example, a $60M new building is coming into the play. On the book is $
30M only anyhow. 30 year depreciation life. We only the building will be
zero value after 30 years. Every year, how much appreciation should we take
to take down the building to zero?
On the book, we only have taken $1M/ year.
In reality, we need take $2M/year.
As the equity method, the $1M=$2M-$1M should be added to the expense.
FV is not undervalued here. |
b********n
发帖数: 1651 | 7 谢谢mm的讲解。不知为什么cost method不考虑building 的depreciation呢？
【在 V********7 的大作中提到】
: FV of net asset - BV of Net Asset = FV of building - BV of building. 楼房每
: 年都会贬值，所以被低估的那部分也会相应的贬值。
:
: cost
|
b********n
发帖数: 1651 | 8 谢谢mm!
take
【在 B*********r 的大作中提到】
: Let me give you a try. I apologize as I don't have Chinese input on this
: computer.
: For example, a $60M new building is coming into the play. On the book is $
: 30M only anyhow. 30 year depreciation life. We only the building will be
: zero value after 30 years. Every year, how much appreciation should we take
: to take down the building to zero?
: On the book, we only have taken $1M/ year.
: In reality, we need take $2M/year.
: As the equity method, the $1M=$2M-$1M should be added to the expense.
: FV is not undervalued here.
|
