Content text Ôn-Chương-1-2-EN_-Xem-lại-bài-làm.pdf
Bắt đầu vào lúc Thursday, 24 August 2023, 7:41 PM Trạng thái Đã xong Kết thúc lúc Thursday, 24 August 2023, 7:56 PM Thời gian thực hiện 14 phút 59 giây Điểm 4,00 trên 10,00 (40%) Câu Hỏi 1 Đúng Đạt điểm 0,50 trên 0,50 Under IFRS 3, acquired contingent liabilities are: a. Included in the cost of combination, only if they can be reliably measured b. Included in goodwill c. Included in NCI d. Always included in the cost of combination Your answer is correct. The correct answer is: Included in the cost of combination, only if they can be reliably measured Bình 31201021342 - Lê Thị Phương Nhà của tôi Các khoá học của tôi Lập BCTCHN theo IFRS - 23C1ACC50704612 (SÁNG T6) - GV: PTHANH Chương 2: Hợp nhất kinh doanh Ôn Chương 1-2 (EN)
Câu Hỏi 2 Sai Đạt điểm 0,00 trên 1,00 Negative goodwill should be: a. Allocated to non-current assets b. Ignore c. Matched to future losses d. Recorded in the income statement Your answer is incorrect. The correct answer is: Recorded in the income statement Câu Hỏi 3 Sai Đạt điểm 0,00 trên 1,00 At 1 January 20X4 Yogi acquired 80% of the share capital of Bear for $1,400,000. At that date the share capital of Bear consisted of 600,000 ordinary shares of 50c each and its reserves were $50,000. The fair value of the non-controlling interest was valued at $525,000 at the date of acquisition. In the consolidated statement of financial position of Yogi and its subsidiary Bear at 31 December 20X8, what amount should appear for goodwill? a. $1,575,000 b. $450,000 c. $630,000 d. $1,050,000 Your answer is incorrect. The correct answer is: $1,575,000
Câu Hỏi 4 Đúng Đạt điểm 1,00 trên 1,00 Which of the following statement(s) is / are correct with regard to preparation of consolidated financial Statement? i) To be a subsidiary a parent should hold 100% of its equity shares ii) Consolidation merely addition together of two Statements of financial position iii) In consolidation a subsidiary and an associate are treated identically iv) Consolidated balance sheet excludes assets not owned by the group a. ii&iv b. ii&iii c. i&ii d. None Your answer is correct. The correct answer is: None
Câu Hỏi 5 Đúng Đạt điểm 1,00 trên 1,00 On 1 January 2009, P Ltd paid £480,000 to acquire 65% of the ordinary share capital of Q Ltd. The equity of Q Ltd on that date consisted of ordinary share capital of £200,000 and retained earnings of £150,000. The fair value of the non-current assets of Q Ltd on 1 January 2009 exceeded their carrying amount by £250,000. Goodwill arising on consolidation has suffered an impairment loss of 40% between 1 January 2009 and 31 December 2016. The goodwill figure which should be shown in the consolidated statement of financial position at 31 December 2016 is: a. £151,500 b. £36,000 c. £78,000 d. £54,000 Your answer is correct. The correct answer is: £54,000 Câu Hỏi 6 Đúng Đạt điểm 0,50 trên 0,50 IFRS 3: a. Allows only the unitings of interest method b. Allows only the acquisition method c. Allows either the unitings of interest method, or the acquisition method d. Allows only the acquisition method or merger method Your answer is correct. The correct answer is: Allows only the acquisition method