欢迎来到会计师网站会计师首页

您的当前位置会计师首页 >> 考试 >> ACCA >> 考试辅导 >> 历年真题 >> 正文

2011年6月ACCA考试F7考试真题答案(1)

2013-02-28 15:01来源:打印订阅
[导读]2011年6月ACCA考试F7考试真题答案(1)由会计网ACCA频道提供,想了解更多2011年6月ACCA考试F7考试真题答案(1)相关资讯,请登录会计网ACCA频道查阅.
朱丽雨

小编特收集了ACCA考试历年真题,希望对您参加本次考试有所帮助!

The share exchange would result in Prodigal issuing 80 million shares (160,000 x 75% x 2/3) at a value of $4 each(capital 80,000; premium 240,000).

(b)   IFRS 3 allows (as an option) a non-controlling interest to be valued at its proportionate share of the acquired subsidiary’s identifiable net assets; this carries forward the only allowed method in the previous version of this Standard. Its effect on the statement of financial position is that the resulting carrying value of purchased goodwill only relates to the parent’s element of such goodwill and as a consequence the non-controlling interest does not reflect its share of the subsidiary’s goodwill. Some commentators feel this is an anomaly as the principle of a consolidated statement of financial position is that it should disclose the whole of the subsidiary’s assets that are under the control of the parent (not just the parent’s share). This principle is applied to all of a subsidiary’s other identifiable assets, so why not goodwill?

Any impairment of goodwill under this method would only be charged against the parent’s interest, as the non-controlling interest’s share of goodwill is not included in the consolidated financial statements.The second (new) method of valuing the non-controlling interest at its fair value would (normally) increase the value of thegoodwill calculated on acquisition. This increase reflects the non-controlling interest’s ownership of the subsidiary’s goodwill and has the effect of ‘grossing up’ the goodwill and the non-controlling interests in the statement of financial position (by the same amount). It is argued that this method reflects the whole of the subsidiary’s goodwill/premium on acquisition and is thus consistent with the principles of consolidation.

Under this method any impairment of the subsidiary's goodwill is charged to both the controlling (parent's share)   and non-controlling interests in proportion to their holding of shares in the subsidiary.

( 责编:会计师网 )
原 创 推 荐
考试论坛更多>>
本站PR为4,PR<4的已移至频道内面
关于我们|版权声明|联系我们|加入我们|广告服务|友情链接