LL TRUE or FALGE pee L_cause tes FAROE g. TRUE 3. TRUE Pause 9 TRUE 4 Fa\ce a. PACE S. TRUE Jo TRUE Problem 2° TRUE or FALGE 1: FALSE to. TRUE 2. TRUE 4. TRE 3. FALSE. &. TRVE 4. TRE 4. TRUE . TRE Wo TRUE Problem 3: FoR ciasstoom _piceyec\ on! Conmideration troncfered _csquecx) %_ 4.200.090. 0 0 Previous tid equity ined in Sv acquice oie 7 4,400,000 Fair volul of pet Ideofifolae wee aca wired 4 000, 6e0) Concidermrbion tronfered DWide by’ fair volwe yer shoe Kiswed Crowes, F 4,200,000 ‘too. t 44, 00 .onic end = Nin tye acquime Luter usw «408 aoe Fevicasly held _equit) \oircst in ay _excquirte os ‘pial Foie Adie of pet idevitifighle ances acquied cori {8 "%e = (20 + Ao’) = 4o's 3. tonsidemrion transfered = NCI in ‘he acquiiee (em x 100%) 11,900,000 - Feviously eld squib inseest in tne acquire = {otal Pl, 800, 000 - alr vae of identihal avers acquired C1.¢00 ,600 Grodwill © 4e Provtienn\ Kajus cl Concideration -tronenca P 2,000,000 - fF 1,600, 000 1,000, 000. L200 , 000 - Fai yale of efertfisti. assets. (1,480,000) Ct,90; c00%) Goodwill f+ £0,000 - FT [0e, c@- * (19 g0,600 ~ 220,000 grovermred ant _Ho,000, fain Falue) Age Good will 2 bon0- doxd Moding F $0, ooo: Aowmmalaied Jenecioton’~ a8. polriacd Farina’ Le.++ Depesiction bard on pricionsl amount | _&20,000 +6) x2 _/12> ©, Il fair value * (uyooo0 34) x2 [nm = 0,843. Yew in ccumilied ole °C Galli - S99) = BZ S. Concdewtin auckuved %___ 430, 000. NO in Hae acquire _ ak Frerrbucly hhetA_ca it, Infuest iM tre acquire = Taia\ P 420,000. Tair vale of identifpibl, anes acqut ved (_ eo, 000 ) Grsmdwill Pe. e02 Ge. Conciderotion —trancferred (tu. sy0¥ ot sien seve) #1 800 660. NC\_in “iu _acauleee = Preto iy ines in z Thal Bl sto p00 Foic vai ot iduitioble acete acquired (4M+ wot -tsoe) cam) (1, 4s, o0 ) il t sp, 000 Son! __\dewbigalle acseks acquind (4m 4 oor -1sbe) & 4 aSd,000 2ox | ooAwill SP RO MidloiNitien ascuired F 1,860 ,cod Cosn ( 2.10= a0) £ \.g00, 000. oo\ toga lnaidy 2940 co 20x) Cash 2 200,000 Gelert gain 4p 000 .3. Rauwwngtt (a) ——Cowiderotion tmiderred (10,000 da * #200) 4 opon 0000-2 Nel He _gcaules > 2 vw “kere tn te acquivee a otal 2 4.280 000. Foleo pi identiGio\gle owhe acauind (1,400,200) Geodwil a zt 480, 000. Requitenen' Co) Dee 34 bay —— 20x | Soa Ghar _premiven =contnapn\ corsiduotion 2 20 00 Ox! Gre capitol C2000 x #20 pe) 4p 000. Der! ier woon z 20x) Shor _oremive 230,000.1 _Requirement (a) 0 co Lommbire entity fawrta Grae. fagitul (#20 ger) ma ae,000 4,000 PLH: 000 + Jo por = 200 craves Requirement ) Conti daatin —hmasferred 2_a0%, 000+ NG inks Ocqusice Z oy - “total Aws , 60 - B__ Wwe, 200 Con bined Enki Ed BPC bon 9 Increase Wore taata\ 200,000- Hy ,00: — Siware Pre wien 300,.000- (04) 000 ofels 21100, 000 7 4,003 000 P_ Jez, 000 ak AB —Loatbled patil, frcsease \dentifialse assets Be 4200 ,660- 2 3,200, oa |, 400, 690 Lanlilities 700 000 1.300, %p oir Vola Od ideal ast equiad 820,000 - Requitunand Co)= Relured earning’ * 400 000 -2. Requirement) 4 Lonsiduotion tmutenel (20,000 sract £2) 2 1 NCL indy tres" (eas 000 x/0% ) Dowioucly held equity intGit tn tue enquire total Rr ‘ Goodwill r__12\, oo. (0900 + 90,000) 4 1wo,26o ~ 40% controlling imterest) (too "f, > AOR) = 10% Net ** (1,000 chac x % &) = €9,060 Requirement Ce) 4 \ i Idicvy xe) % 40 10». Casa 40,000 - FveL Finacial asels £ 16s) Wo cra) + 40,000: Uniealiaxd pin - PL 3.9000 » mayestnnen, —sisloai diotnh 20,000. FVPL Aranwal asset. 20,000 3)Qauirerent (a) Contidurathion raw fund NQ Preytouay (eld aul fy {nictesh Thea PDate 5. Siqaiwement @) SroviGion\ Aajuckd. Condideation sonsherd 21, 200, 000 B |, 800, 00 Nel - 2 cvicuy tacldequi intest : : Tl \, 300, (6 1,200 ,0C. Faic lua ef net identiGolle otis Ciyz90,002) Cywoo,000) * GarAwil\ ?_\00,000- 200,000 © (2. Gm -300K provisional amt. + 200k faiv Volue -_. a00") equicemens_&) Ava. 3! Goodwill ® (00, Ooo- doxd Trademare 100200 ~ AL Requinemn @) Geltlement Woh (440.0 -10 00 9 FP wo0,000- 1ox\ AialiNity for corkngpn con idwotion [20 000. iala \ for non h deyattion, 00 000: Casin 400,000 Fa lat frexi— N of F290,060. plat frex\ = falcalwe 40°, C00. \xo, 000- Requirements ©) ec iM 20, 900. AD 000. ax \ Gale on ee Gallia = Ye Probie 5 -_Nuitiple noice - Tneony. 2g i ks 3, 3 |? fs 9 fs |> Ic |o UP |9 |>upien te Nupe eice —_tpmyutee cane Uauciduation wancined Caner) # 2,000,000 NCL In Hinge Acquiree i: Previously eld equiby invest in tiv auquiiee - __lotal 1000,000 - = Fair value of nel identfioble acets acquiied (4,000 000) Goodwill Cetar) Qe (2,000,808 + 30,000 shoves) = 10D _gar chart 1 & Lonciden tion faisferred P 2,000,000 Inevtace tn cle prenvivm ¢ 400, 0 co:) Nnurast in shave cagital B 1, 600,000 + Yivided oy chavs 20,000. Ra BOM A. B. Outstanding chavs of Finger ( @ 40,000 =@°4 gar) € 10,000. Rotowm au Kumlre or chore, tsgutd wu Point (10,000 chare * 2) 40,00. Comideohtn fansfoutd ¥ 00,000 NOL ip he acquivce % teta\ £00,000 fair yolue of nes Yentifiabl ase aquicd (300,000) Coordi) Ceert) :AC — ___bonsideiaon transfered (50,000 » x9) R58 ,000- ANCL in tie acquivce (ooso0~ 40%) pos NaygsO0e reviousiy held equidy in $0ieQh in Ww acguveee avo. * * Tio! ; ca He ,000. Faic volt neh idenbiGinby amet acquircd Coss 0) Food wil zp 2\,q0- * (\o,000 + 8v,060 ) = Io0,000 = 00% coviballivg iokieth j (100% ~ 0's \-4o% #* fo ,000, we % 24) = TO, - = Qerviciown BoA tucteA Considevattinn -hanc font 209, 900 00,000 Nu = = Pe. ously reid ecjutty | Jeyebt = etal 90, C00. goo COO 9 COO C+29, C20 we Nowe Gand! (oteonth. gant 2000, %0 £- (12M -200% prov. awh, £204 fle value - 2008) T_g,000 Fey. Cooodwi\\ %_90 C00 dot Rafoined Famiuas {20,000 * Nia iio ase’ \ 80,00 + Kun latea Amor aechon 4, So- So Rutnined taming’