Any non-controlling interest in an acquiree is measured at fair value or as the non-controlling interest's proportionate share of the acquiree's net identifiable assets.

被收购方的非控制性权益可以按照公允价值或者非控制性权益在被收购方可辨认净资产所占比例进行计量。

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If the acquirer's stock is trading at a richer multiple than the acquiree's, the deals will have the effect of making the acquirer's earnings per share march upward, even without any growth in any of the business operations.

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