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P Company, S Company'nin tm oylama hisselerini 930.000 $ nakit karlnda satn ald. S Company'nin varlklarnn defter deerleri 800.000$'dr, ancak geree uygun deerleri 840.000$'dr nk

P Company, S Company'nin tm oylama hisselerini 930.000 $ nakit karlnda satn ald. S Company'nin varlklarnn defter deerleri 800.000$'dr, ancak geree uygun deerleri 840.000$'dr nk arazinin geree uygun deeri defter deerinin zerindedir. Kombinasyondan elde edilen erefiye u ekilde hesaplanr:

130.000 dolar.

90.000 dolar.

40.000 dolar.

0 dolar.

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