1/7/20x1

Book value Fair value

PPE 2,000,000 1,800,000

Investment property 10,000,000 15,000,000
In-process R&D 0 6,000,000
Assets Inventory 500,000 750,000
AR 200,000 200,000
Cash 10,000 10,000
Total 12,710,000 23,760,000
AP 1,510,000 1,510,000
Liabilities Contigent liabilities 0 90,000
Total 1,510,000 1,600,000
11,200,000 22,160,000
Net asset

Share capital 10,000,000

Equity
RE 1,200,000
Equity and Liabilities Total 12,710,000

30 June 20x2
1/ Consolidation adjustments

Giá phí hợp nhất 26,000,000

FV of NCI 2,800,000
DTL 2,192,000
FV of identifiable net assets 19,968,000

Goodwill 8,832,000
- Goodwill for Parent 8,028,800
- Goodwill for NCI 803,200

Các bút toán

Dr Share capital 10,000,000
Dr RE 1,200,000
Dr Goodwill 8,832,000
Dr Investment property 5,000,000
Dr In-process R&D 6,000,000
Dr Inventory 250,000
Cr Đầu tư vào công ty con
Cr NCI
Cr PPE
Cr Contigent liabilities
Cr DTL

Dr Accumulate Dep - PPE 20,000

 Cr Dep Expense - PPE

Dr Impairment of In-process R&D 500,000

Cr In-process R&D

Dr Investment property 1,000,000

Cr Profit on change in FV

Dr COGS 225,000
Cr Inventory

Dr Tax expense 59,000

Cr DTL

Dr Impairment loss of Goodwill 883,200

Cr Goodwill

Net profit after tax of S 20x2 2,000,000

Dep Expense 20,000
Impairment of In-process R&D (500,000)
Profit on change in FV 1,000,000
COGS (225,000)
Tax expense (59,000)
Impairment loss of Goodwill (883,200)
Adjusted 1,352,800
NCI (10%) 135,280

Dr Income to NCI 135,280

Cr NCI

2/ Analytical check

NCI at 1/7/20x1 2,800,000

NCI's share of current profit after tax 135,280
Dividend declared to NCI 0
NCI at 30/6/20x2 2,935,280

BV of shareholder's equity at 30/6/20x2 13,200,000

Unamortize FV - BV 9,004,000
Adjusted 22,204,000
NCI's share of identifiable net assets 2,220,400
Goodwill of NCI 714,880
NCI at 30/6/20x2 2,935,280
30 June 20x3

Các bút toán

Dr Share capital 10,000,000
Dr RE 1,200,000
Dr Goodwill 8,832,000
Dr Investment property 5,000,000
Dr In-process R&D 6,000,000
Dr Inventory 250,000
Cr Đầu tư vào công ty con
Cr NCI
Cr PPE
Cr Contigent liabilities
Cr DTL

Dr Acc Dep 40,000

Cr Dep Expense
Cr RE
Cr NCI

Dr RE 450,000
Dr NCI 50,000
Cr In-process R&D

Dr Investment property 1,000,000

Cr RE
Cr NCI

Dr RE 202,500
Dr NCI 22,500
Dr Impairment loss of inventory 25,000
Cr Inventory

Dr RE 53,100
Dr NCI 5,900
Cr DTL

Dr DTL 1,000
Cr Tax expense

Dr RE 794,880
Dr NCI 88,320
Cr Goodwill
Net profit after tax of S 20x3 2,000,000
Dep Expense 20,000
Impairment of Inventory (25,000)
Tax expense 1,000
Adjusted 1,996,000
NCI (10%) 199,600

Dr Income to NCI 199,600

Cr NCI

2/ Analytical check

NCI at 30/6/20x2 2,935,280

NCI's share of current profit after tax 199,600
Dividend declared to NCI 0
NCI at 30/6/20x2 3,134,880

BV of shareholder's equity at 30/6/20x2 15,200,000

Unamortize FV - BV 9,000,000
Adjusted 24,200,000
NCI's share of identifiable net assets 2,420,000
Goodwill of NCI 714,880
NCI at 30/6/20x3 3,134,880
Chênh lệch giữa
FV và BV
(200,000) 10 years
5,000,000
6,000,000
250,000
0
0
11,050,000 DTL
0
90,000
90,000 DTA
10,960,000 DTL

26,000,000
2,800,000
200,000
90,000
2,192,000

Con 2,000,000
 20,000 Tập đoàn 1,800,000
Chênh lệch 200,000
Mỗi năm 20,000
Giảm chi phí khấu hao

500,000

1,000,000

225,000

Expense Chi phí giảm

59,000 225000 20,000 LNKT cao hơn CSTT
500,000 1,000,000 Hiện tại nộp ít
295,000 Tương lai nộp nhiều
883,200 Tăng DTL
Giảm DTA

135,280
26,000,000
2,800,000
200,000
90,000
2,192,000

20,000
18,000
2,000

500,000

900,000
100,000

250,000

59,000

Expense
1,000 25,000 20,000
5,000

883,200
199,600