題目

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?

A

$30,000

B

$55,000

C

$95,000

D

$(10,000)

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Chapter23Introductiontoconsolidatedfinancialstatements

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?

多做幾道

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

?The accruals concept

C

The going concern concept

D

?The business entity concept

Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal

use?

A

The fair presentation concept

B

The accruals concept

C

?The going concern concept

D

The business entity concept

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

A

1?and?2

B

2?and?3

C

?1?and?4

D

3?and4

Which of the following accounting concepts means that similar items should receive a similar accounting treatment?

A

Going concern

B

Accruals

C

Matching

D

Consistency

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?

A

1 and 2 only

B

2 and 4 only

C

3 and 4 only

D

1 and 3 only

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