2010年12月ACCA考试：真题P2试题16

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2010年12月ACCA考试：真题P2试题16

发表时间：2011/3/29 8:49:08 来源：互联网点击关注微信：

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Section B–TWO questions ONLY to be attempted

4(b)Whitebirk has met the definition of a SME in its jurisdiction and wishes to comply with the'IFRS for Small and Medium-sized Entities'.The entity wishes to seek advice on how it will deal with the following accounting issues in its financial statements for the year ended 30 November 2010.The entity already prepares its financial statements under full IFRS.

(i)Defined benefit obligation

The entity currently uses the 'corridor approach’ to recognise actuarial gains and losses.

(ii)Whitebirk purchased 90% of Close,a SME,on 1 December 2009.The purchase consideration was $5·7 million and the value of Close's identifiable assets was $6 million.The value of the non-controlling interest at 1 December 2009 was estimated at $0·7 million.Whitebirk has used the full goodwill method to account for business combinations and the estimated life of goodwill cannot be estimated with any accuracy.Whitebirk wishes to know how to account for goodwill under the IFRS for SMEs.

(iii)Whitebirk has incurred $1 million of research expenditure to develop a new product in the year to 30 November 2010.Additionally,it incurred $500,000 of development expenditure to bring another product to a stage where it is ready to be marketed and sold.

Required:

Discuss how the above transactions should be dealt with in the financial statements of Whitebirk,with reference to the'IFRS for Small and Medium-sized Entities'.(9 marks)

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