Accounting & the 3 StatementsHard

Acquirer pays $1,000 for a target with $400 book equity. PPA writes PP&E up by $100 and recognizes $200 of new intangibles; tax rate is 25% and it's a stock deal for tax. How much goodwill is created?

Model answer

Step 1 — write-ups create a DTL: total step-up = $100 PP&E + $200 intangibles = $300; DTL = $300 × 25% = $75. Step 2 — fair value of net identifiable assets = $400 book equity + $300 write-ups − $75…

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