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Mini Corp. adquiere una patente de Maxi Co. a cambio de 2500 acciones ordinarias de valor nominal de $5 de Mini Corp. y $95 000
Mini Corp. adquiere una patente de Maxi Co. a cambio de 2500 acciones ordinarias de valor nominal de $5 de Mini Corp. y $95 000 en efectivo. Cuando la patente se emiti inicialmente a Maxi Co., las acciones de Mini Corp. se vendan a $7,50 por accin. Cuando Mini Corp. adquiri la patente, sus acciones se vendan a $9 la accin. Mini Corp. debe registrar la patente a qu monto?
$117,500 |
$95,000 |
$107,500 |
$113,750 |
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