单项选择题

When a gain on a bargain purchase (negative goodwill) arises, IFRS 3 Business Combinations requires an entity to first of all review the measurement of the assets, liabilities and consideration transferred in respect of the combination.
When the negative goodwill is confirmed, how is it then recognised?

A.
When
B.It
C.It
D.It
E.It

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单项选择题

Rooney Co acquired 70% of the equity share capital of Marek Co, its only subsidiary, on 1 January 20X6. The fair value of the non-controlling interest in Marek Co at acquisition was $1·1m. At that date the fair values of Marek Co’s net assets were equal to their carrying amounts, except for a building which had a fair value of $1·5m above its carrying amount and 30 years remaining useful life.
During the year to 31 December 20X6, Marek Co sold goods to Rooney Co, giving rise to an unrealised profit in inventory of $550,000 at the year end. Marek Co’s profit after tax for the year ended 31 December 20X6 was $3·2m.
What amount will be presented as the non-controlling interest in the consolidated statement of financial position of Rooney Co as at 31 December 20X6?

A.
During
B.
What
C.$1,895,000
B.$1,495,000
C.$1,910,000
D.$1,880,000

单项选择题

Trasten Co operates in an emerging market with a fast-growing economy where prices increase frequently.
Which of the following statements are true when using historical cost accounting compared to current value accounting in this type of market?
(1) Capital employed which is calculated using historical costs is understated compared to current value capital employed
(2) Historical cost profits are overstated in comparison to current value profits
(3) Capital employed which is calculated using historical costs is overstated compared to current value capital employed
(4) Historical cost profits are understated in comparison to current value profits

A.
Which
B.1
C.1
D.2
E.3