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9. Patent Corp., una entidad pblicamente responsable, compr una empresa con los siguientes activos y pasivos por $100,000: valor en libros Valor razonable Dinero 10,000

9. Patent Corp., una entidad pblicamente responsable, compr una empresa con los siguientes activos y pasivos por $100,000:

valor en libros

Valor razonable

Dinero

10,000

10,000

Inventarios

18,000

17,000

Propiedad, planta y equipo

12,000

10,000

Activos intangibles

32,000

40.000

Cuentas por pagar

15,000

15,000

Pasivos a largo plazo

10,000

15,000

Equidad

47,000

Cunto fondo de comercio se debe registrar?

  1. $47,000
  2. $53,000
  3. $70,000
  4. $100,000

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