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Use the following facts for Multiple Choice problems 11 through 14 (each question is independent of the others): Assume that on January 1, 2013 an

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Use the following facts for Multiple Choice problems 11 through 14 (each question is independent of the others): Assume that on January 1, 2013 an investor contpeny paid $1,000 to an investee company in exchange for the following assets and liabilities transferred from the investee company: Asset (Liability Estimated Fair Value Production equipment Factory Licenses.. Mortgage inity 200 600 250 (150) The fair values are measured in accordance with FASB ASC 820: Fair Value Measurement 11. Acquiring net assets that do not constitute a business Assume the net assets transferred from the investee do not qualify as a business," as that term is de fined in FASB ASC Master Glossary. At what amount will the Licenses be reported in the financia! statements of the acquiring company on January 1, 2013? 4. $0 b. $238 c. $250 d. $278 12. Acquiring net assets that do not constitute a business Assume the net assets transferred from the investee do not qualify as a "business," as that term is de fined in FASB ASC Master Glossary. At what amount will Goodwill be reported in the financial state- ments of the acquiring company on January 1, 2013? a. $(50) b. $0 C. $100 4. $250 13. Acquiring net assets that constitute a business Assume the net assets transferred from the investee qualify as a "business," as that term is defined in FASB ASC Master Glossary. At what amount will the Licenses be reported in the financial statements of the acquiring company on January 1, 2013? a. $0 b. $238 c. $250 d $278 Use the following facts for Multiple Choice problems 11 through 14 (each question is independent of the others): Assume that on January 1, 2013 an investor contpeny paid $1,000 to an investee company in exchange for the following assets and liabilities transferred from the investee company: Asset (Liability Estimated Fair Value Production equipment Factory Licenses.. Mortgage inity 200 600 250 (150) The fair values are measured in accordance with FASB ASC 820: Fair Value Measurement 11. Acquiring net assets that do not constitute a business Assume the net assets transferred from the investee do not qualify as a business," as that term is de fined in FASB ASC Master Glossary. At what amount will the Licenses be reported in the financia! statements of the acquiring company on January 1, 2013? 4. $0 b. $238 c. $250 d. $278 12. Acquiring net assets that do not constitute a business Assume the net assets transferred from the investee do not qualify as a "business," as that term is de fined in FASB ASC Master Glossary. At what amount will Goodwill be reported in the financial state- ments of the acquiring company on January 1, 2013? a. $(50) b. $0 C. $100 4. $250 13. Acquiring net assets that constitute a business Assume the net assets transferred from the investee qualify as a "business," as that term is defined in FASB ASC Master Glossary. At what amount will the Licenses be reported in the financial statements of the acquiring company on January 1, 2013? a. $0 b. $238 c. $250 d $278

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