2010年12月ACCA考试：真题P2试题4

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2010年12月ACCA考试：真题P2试题4

发表时间：2011/3/28 14:15:15 来源：互联网点击关注微信：

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(ii)On 30 November 2010,Tigret made a rights issue on a 1 for 4 basis.The issue was fully subscribed and raised $5 million in cash.

(iii)Jocatt purchased a research project from a third party including certain patents on 1 December 2009 for $8 million and recognised it as an intangible asset.During the year,Jocatt incurred further costs,which included $2 million on completing the research phase,$4 million in developing the product for sale and $1 million for the initial marketing costs.There were no other additions to intangible assets in the period other than those on the acquisition of Tigret.

(iv)Jocatt operates a defined benefit scheme.The current service costs for the year ended 30 November 2010 are $10 million.Jocatt enhanced the benefits on 1 December 2009 however,these do not vest until 30 November 2012.The total cost of the enhancement is $6 million.The expected return on plan assets was $8 million for the year and Jocatt recognises actuarial gains and losses within other comprehensive income as they arise.

(v)Jocatt owns an investment property.During the year,part of the heating system of the property,which had a carrying value of $0·5 million,was replaced by a new system,which cost $1 million.Jocatt uses the fair value model for measuring investment property.

(vi)Jocatt had exchanged surplus land with a carrying value of $10 million for cash of $15 million and plant valued at $4 million.The transaction has commercial substance.Depreciation for the period for property,plant and equipment was $27 million.

(vii)Goodwill relating to all subsidiaries had been impairment tested in the year to 30 November 2010 and any impairment accounted for.The goodwill impairment related to those subsidiaries which were 100% owned.

(viii)Deferred tax of $1 million arose on the gains on available-for-sale investments in the year.

(ix)The associate did not pay any dividends in the year.

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