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  • Pembahasan P3-11

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    Kamaludin SR
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    The document appears to be calculating the implied value and allocation of goodwill from the acquisition of a 70% stake in a company called Son. The key points are: 1) The implied value of Son was calculated to be $4,000,000 based on the $2,800,000 investment amount for a 70% stake. 2) There was $800,000 of excess cost over the book value of Son's net assets, which needed to be allocated. 3) This was allocated to undervalued inventory ($80,000), undervalued plant assets ($320,000), and goodwill ($400,000). The summary provides the high-level information that the document

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    pembahasan P3-11

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    The document appears to be calculating the implied value and allocation of goodwill from the acquisition of a 70% stake in a company called Son. The key points are: 1) The implied value of Son was calculated to be $4,000,000 based on the $2,800,000 investment amount for a 70% stake. 2) There was $800,000 of excess cost over the book value of Son's net assets, which needed to be allocated. 3) This was allocated to undervalued inventory ($80,000), undervalued plant assets ($320,000), and goodwill ($400,000). The summary provides the high-level information that the document

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    4 views3 pages

    Pembahasan P3-11

    Uploaded by

    Kamaludin SR
    The document appears to be calculating the implied value and allocation of goodwill from the acquisition of a 70% stake in a company called Son. The key points are: 1) The implied value of Son was calculated to be $4,000,000 based on the $2,800,000 investment amount for a 70% stake. 2) There was $800,000 of excess cost over the book value of Son's net assets, which needed to be allocated. 3) This was allocated to undervalued inventory ($80,000), undervalued plant assets ($320,000), and goodwill ($400,000). The summary provides the high-level information that the document

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 3

    Cost

    Implied value
    =2800000/70%
    BV Son 100%
    Excess cost over BV

    Alokasi:
    undervalued inventory
    undervalued plant asset
    goodwill

    Menghiutng saldo investment p


    Investment awal 1 jan
    add: kenaikan RE Son
    less: amortisasi

    Saldo Investment 31 Des

    NCI:
    implied value 31 Des
    Saldo Investment 31 des
    2,800,000
    Pop
    4,000,000 Cash 240
    3,200,000 Accounts receivable — net 1,760
    cost over BV 800,000 Accounts receivable — Pop
    Dividends receivable 28
    Inventories 2,000
    valued inventory 80,000 terjual th tsb Land 400
    valued plant asset 320,000 amort 8 th Plant assets — net 2,800
    400,000 Investment in Son 2,884
    800,000 Goodwill
    hiutng saldo investment pada 31 Des 2016 Assets 10,112
    ment awal 1 jan 2,800,000
    enaikan RE Son 168,000 Accounts payable 1,200
    Account payable to Son 40
    inventory -56,000 Dividends payable 160
    plant asset -28,000 Long-term debt 2,400
    Investment 31 Des 2,884,000 Capital stock 4,000
    Retained earnings 2,312
    Noncontrolling interest
    d value 31 Des 4,120,000 ($4,120,000 30%)
    Investment 31 des 2,884,000 Equities and Liabilities 10,112
    1,236,000
    70% Elimination and Consolidated
    Son adjustment Balance Sheet
    80 320
    800 2,560
    40 b 40 0
    c 28 0
    1,280 3,280
    600 1,000
    1,400 a 280 4,480
    a 2,884 0
    a 400 400
    4,200 12,040

    320 1,520
    b 40 0
    40 c 28 172
    400 2,800
    2,000 a 2,000 4,000
    1,440 a 1,440 2,312

    a 1,236 1,236
    4,200 12,040

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