The statements of financial position of the two companies at 31 December 20X3 were as follows:
There have been no changes in the share capital or share premium account of either company since 1 January 20X3. Th
e fair value of the non-controlling interest on acquisition was $65,000.
What figure for goodwill on consolidation should appear in the consolidated statement of financial position of the Hilton group
at 31 December 20X3?
Fair value of consideration Plus fair value of NCI at acquisition 280,000
Less net acquisition-date fair value of identifiable assets acquired and liabilities assumed： 65,00
Share capital 140,000
Share premium 50.000
Retained earnings at acquisition 60.000
Goodwill 250,000
95,000
多做几道
Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful
representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error
Which of the following accounting concepts means that similar items should receive a similar accounting treatment?
Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy
Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for
Financial Reporting?
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