ACC2100 Lecture Notes - Lecture 10: Impaired Asset, Deferred Tax, Share Capital
13 Aug 2018
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C h 21 rq 1, 2, 3, 7, 8 & pq 21. 3, 21. 6, 21. 9, 21. 11, 21. 14(a) + ac(cid:395)uisition date fai(cid:396) value of ac(cid:395)ui(cid:396)e(cid:396)"s p(cid:396)eviously held equity interest. Fvina of swan ltd = 000 + $ 40 000 (equity) = $ 120 000 (a) consideration transferred = 107,600 (b) non-controlling interest in swan ltd = 10% x ,000 = 12,000. Aggregate of (a) and (b) = ,600 + ,000. Consolidated worksheet 30 june 2017: share capital, rerserves, bcvr, adjusted op re. + nci share of identifiable assets and liabilities of subsidiary. Net fair value of identifiable assets and liabilities of subsidiary. Nfvina = 80,000 + 48,000 + 32 000 (equity) = ,000 (a) consideration transferred = 191,000 (b) nci in goose ltd = 25% x 244,000 = 61,000. Aggregate (a) and (b) = 191,000 + 61,000 = 252,000. Goodwill (parent only) = 252,000 244,000 = 8 000. Accumulated depreciation- plant (writing down to ca at 1/7/2016)
