4C 870.

000

5A 232.000

6C 54.000

7A 1.662.000 |RE (mẹ) = 1.870.000 + RE (con) 0.8 *(65000-150000) – GW (200000*0.7)=1.662.000|

8C The cost of business combination being mesured at fair value of the net assets received from the
acquiree.

9C allows only acquistion method

10B Included in the cost of combination only if they can be reliably measured

11B Recorded in the income statement

12B 204.000

13A Recorded in a consolidation adjusting entry

14B 27.000 = 10.000*2,7

15A Tested annually for impairment

16A 55.250 = 50.000 + (75.000-60.000)*0.35

17B Ability to appoint at least one person to the board of directors of that other entity

18C Ownership of over fifty percent

19A Ownership of the majority of the equity share capital of that other equity

20D Ownership of between twenty percent and fifty percent