4 - Intercorporate Investments（下）

4-1 Controlling interest investment

4-2 Acquisition Method

4-3 Acquisition Method case

4-4 Acquisition Method Goodwill（1）

4-5 Acquisition Method Goodwill（2）

4-6 Acquisition Method summary

4-7 Goodwill Impairment test

4-8 Intercorporate Investments CASE 5

4-9 Intercorporate Investments CASE 6（1）

4-10 Intercorporate Investments CASE 6（2）

4-11 Joint venture

4-12 Special Purpose Entities

4-13 Summary