2009年6月ACCA考试：P2真题2

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2009年6月ACCA考试：P2真题2

发表时间：2011/3/25 11:53:42 来源：互联网点击关注微信：

为了帮助考生系统的复习ACCA考试课程全面的了解2011年ACCA考试的相关重点，小编特汇总了ACCA历年考题，希望对您参加本次考试有所帮助！！

The following information is relevant to the preparation of the group financial statements：

（i） 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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