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ACCA考試09年6月P2試題二
2010年ACCA12月份考試時(shí)間為12月6日-15日。為了方便廣大考生復(fù)習(xí)，正保會(huì)計(jì)網(wǎng)校ACCA試題中心將會(huì)為大家呈現(xiàn)ACCA歷年試題及答案。
The following information is relevant to the preparation of the group financial statements：
?。╥） On 1 June 2008，Bravado acquired 80% of the equity interests of Message，a private entity. The purchase consideration comprised cash of $300 million. The fair value of the identifiable net assets of Message was $400 million including any related deferred tax liability arising on acquisition. The owners of Message had to dispose of the entity for tax purposes by a specified date and，therefore，sold the entity to the first company to bid for it， which was Bravado. An independent valuer has stated that the fair value of the non-controlling interest in Message was $86 million on 1 June 2008. Bravado does not wish to measure the non-controlling interest in subsidiaries on the basis of the proportionate interest in the identifiable net assets but wishes to use the ‘full goodwill’ method. The retained earnings of Message were $136 million and other components of equity were $4 million at the date of acquisition. There had been no new issue of capital by Message since the date of acquisition and the excess of the fair value of the net assets is due to an increase in the value of non-depreciable land.
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