题目
材料全屏
17

【论述题】

Calculate the total goodwill arising on the acquisition of Everpool.

考点:Chapter25Theconsolidatedstatementofprofitorloss

Calculation of goodwill on acquisition of Everpool

                                                                                           $'000                         $'000

Fair value of consideration transferred                                                         3,500

Plus fair value of NCI at acquisition                                                              1,000

                                                                                                                              4,500

Less net acquisition-date fair value of identifiable assets acquired and liabilities assumed:

    Share capital                                                              4,000

    Retained earnings at acquisition                              200

                                                                                                                             4,200

Goodwill                                                                                                                 300

多做几道

材料全屏
12

【论述题】

Prepare the draft consolidated statement of profit or loss and draft consolidated statement of financial position for the Swing group at 31 December 20X8.

材料全屏
13

【论述题】

Prepare the following financial statements for Black.

The consolidated statement of profit or loss for the year ended 31 October 20X5. 

(ii) The consolidated statement of financial position as at 31 October 20X5.

Calculate the net profit percentage ratio for Black and Bury and comment on this ratio for the two companies.

材料全屏
15

【论述题】

Calculate the goodwill on acquisition.

Prepare the consolidated statement of financial position for the Prestend group as at 31 October 20X7.Note. A working should be included for group retained earnings. Disclosure notes are not required.

该科目易错题

该题目相似题