Professional Documents
Culture Documents
Advanced Financial
Bộ môn Kế toán tài chính Accounting
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Chương 2
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NỘI DUNG
2.1. Loại trừ khoản đầu tư vào công ty con
2.2. Kế toán lợi ích cổ đông không kiểm
soát theo IFRS 3
2.3. Phân bổ chênh lệch giá trị hợp lý
2.4. Lợi thế thương mại sau ngày mua
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Illustration
On 8 August 2010, Parent Co. bought 100% interest in subsidiary for
$200,000. At the date of acquisition, Subsidiary Co. had the following:
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Equity
Share capital 100,000 50,000 50,000 100,000
Retained earnings 400,000 30,000 30,000 400,000
500,000 80,000 80,000 0 500,000
210,000 210,000
Decrease in other net assets due to recognition of deferred tax liability (10,000)
Note 2:
Goodwill is excess of the investment amount over the FV of identifiable net assets
Investment in Subsidiary 200,000
Book value of equity or net assets (80,000)
Fair value of intangible asset 50,000
Book value of intangible asset 0
Excess of fair value over book value 50,000
Deferred tax effects (10,000)
(40,000)
Goodwill 80,000
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Re-enacting CJE
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Share of book
Balance of Share of
value of
non- book value of Unimpaired
remaining (FV
controlling = subsidiary’s + + goodwill
– BV) of
interests at equity at attributable
identifiable
reporting reporting to NCI
net assets at
date date
reporting date
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• NCI is an equity item and must be separately shown from the equity
of the owners of the parent company
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a) GTHL của tài sản thuần có thể xác định được của Cty con
cao hơn GTGS, khi loại trừ khoản đầu tư của công ty mẹ vào
công ty con, kế toán ghi nhận Thuế hoãn lại phải trả, ghi:
b) GTHL của tài sản thuần có thể xác định được của Cty con
nhỏ hơn GTGS, khi loại trừ khoản đầu tư của công ty mẹ vào
công ty con, kế toán ghi nhận Tài sản thuế hoãn lại, ghi:
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Bút toán tách Lợi ích cổ đông không kiểm soát tại
ngày mua (TT202)
Nếu công ty Mẹ đầu tư vào công ty Con với tỷ lệ
quyền kiểm soát nhỏ hơn 100% thì phải thực
hiện bút toán tách lợi ích của cổ đông không
kiểm soát tại ngày mua như sau:
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Ví dụ: Ngày 01/01/N công ty M mua 80% tài sản thuần của công
ty C với giá 4.050 triệu đồng. Giả sử tại ngày mua GTHL của TS
thuần của công ty C bằng với GTGS của nó. Vốn CSH tại ngày này
của công ty C là 5.000 triệu đồng, trong đó bao gồm:
Vốn đầu tư của CSH: 3.800 triệu đồng
LN sau thuế chưa phân phối: 1.200 triệu đồng
Bút toán loại trừ khoản đầu tư của Công ty Mẹ vào Công ty Con tại
ngày mua và tách Lợi ích cổ đông không kiểm soát?
Nợ Vốn đầu tư của CSH 3.800 Nợ Vốn đầu tư CSH 3.800 x 80%
Nợ LN sau thuế chưa pp 1.200 Nợ RE 1.200 x 80%
Nợ Lợi thế thương mại 50 = 4.050 - 5.000 x 80% Nợ goodwill 50
Có Đầu tư vào công ty con 4050
Có Đầu tư vào công ty con 4050
Có Lợi ích của NCI 1000 = 5000 x 20% Nợ Vốn đầu tư CSH 3.800 x 20%
Nợ RE 1.200 x 20%
Có NCI 1.000
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Non-controlling interests
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Non-controlling
interests
Share of
Share of book value unamortized Goodwill attributable to
of net assets FV adjustment NCI
(FV – BV)
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Non-controlling
interests
Share of
Share of book value unamortized
of identifiable net assets of FV adjustments
(FV – BV)
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NCI measured as a
NCI measured at FV proportion of the
acquiree’s identifiable
net assets
Goodwill
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Illustration 3:
Non-Controlling Interests’ Share of Goodwill
The FV of NCI that owned 10% of Subsidiary A as at 31 Dec
20×1(Acquisition date) was $25,000. The financial statements of
Subsidiary A as at acquisition date are as shown below. Subsidiary A
had unrecognized intangible assets with fair value of $40,000. Tax rate
is 20%. Determine NCI’s good will as at acquisition date.
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Illustration 3:
Non-Controlling Interests’ Share of Goodwill
Fair value of NCI
Fair value of identifiable net assets
Book value of equity
Fair value of intangible assets
Deferred tax on intangible assets
NCI's goodwill
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Dr Income to NCI
Cr NCI
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Illustration 2:
Amortization of Fair Value Differentials
• P Co. paid $6,200,000 and issued 1,000,000 of its own shares to
acquire 80% of S Co. on 1 Jan 20×5
• Fair value of P Co’s share is $3 per share
• Fair value of net identifiable assets is as follows:
Book value Fair value Remaining useful life
Leased property 4,000,000 5,000,000 20 years
In-process R&D 2,000,000 10 years
Other assets 1,900,000 1,900,000
Liabilities (1,200,000) (1,200,000)
Contingent liability (100,000)
Net assets 4,700,000 7,600,000
Illustration 2:
Amortization of Fair Value Differentials
Additional information:
• Contingent liability of $100,000 was recognized as a provision loss
by the acquiree in legal entity financial statement on Dec 20×5
• FV of NCI at acquisition date was $2,300,000
• Net profit after tax of S Co. for 31 Dec 20×5 was $1,000,000
• No dividends were declared during 20×5
• Shareholders’ equity as at 31 Dec 20×5 was $5,700,000
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Illustration 2:
Amortization of Fair Value Differentials
Consolidation adjustments for 20×5
CJE 1: Elimination of Investment in Subsidiary
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Illustration 2:
Amortization of Fair Value Differentials
CJE 2: Depreciation and amortization of excess of FV over book value
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Illustration 2:
Amortization of Fair Value Differentials
CJE 3: Reversal of entry relating to provision for loss
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Illustration 2:
Amortization of Fair Value Differentials
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Illustration 2:
Amortization of Fair Value Differentials
Q2 : Perform an analytical check on the balance of NCI as at 31 Dec
20×5
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Illustration 2:
Amortization of Fair Value Differentials
2nd step: reconcile the balance to the three components that NCI have -
Non-controlling
interests
Share of
Share of book value Unamortized Share of
of net assets unimpaired goodwill
FV adjustment
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Segments
of CGUs
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2. Recoverable amount:
– IAS 36 allows the higher of the below two metrics to determine
recoverable amount:
+ FV less cost to sell (an arms-length measure)
− Uses market based inputs or market participants’ assumptions in the
valuation process
+ Value-in-use (VIU)
− Present value of future net cash flows
− Uses internal or entity-specific input to determine the future cash flows
− VIU likely to be more discretionary as assumptions about future cash flows
are required
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Illustration 4:
Goodwill Impairment Test
Company × has 80% ownership in a CGU with identifiable net assets of
$6 million as at 31 Dec 20×1. The recoverable amount of the CGU as
an entity was $5 million as at that date. Determine the impairment loss
of goodwill in the CGU under two alternative measurement basis:
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Illustration 4:
Goodwill Impairment Test
Question (a)
Explanatory notes:
• Goodwill allocated to a CGU to enable comparison between carrying
amount of all assets of the unit and recoverable amount
• Goodwill attributable to NCI is included under recognized goodwill (no
further adjustment is required)
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Illustration 4:
Goodwill Impairment Test
Question (b)
Goodwill Identifiable net assets Total
Carrying amount
Explanatory notes:
• Since comparison is done against the carrying amount of assets of a CGU,
goodwill is regrossed under alternative (b) to show theoretical goodwill as at
date of acquisition
• NCI unrecognized share of goodwill is included
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