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Câu Hỏi 1
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At 1 January 20X6 Fred acquired 75% of the share capital of Barney for $750,000. At that
date the share capital of Barney consisted of 20,000 ordinary shares of $1 each and its
reserves were $10,000. The fair value of the non-controlling interest was valued at
$150,000 at 1 January 20X6 . In the consolidated statement of financial position of Fred and
its subsidiary Barney at 31 December 20X9, what amount should appear for goodwill?
a . $870,000
b . $720,000
c . $750,000
d . $150,000

Câu Hỏi 2
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Applying the acquisition method involves the following steps: (i)Identifying an acquirer;
(ii)Measuring the cost of the combination. (iii)Allocating, at the acquisition date, the cost of
the combination to the assets acquired and liabilities and contingent liabilities assumed.
(iv)Amortising the goodwill .
a . i – ii
b . i – iii
c . ii – iii
d . i – iv

Câu Hỏi 3
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Which of the following statement(s) is / are correct with regard to preparation of

consolidated financial Statement?
i) To be a subsidiary a parent should hold 100% of its equity shares
ii) Consolidation merely addition together of two Statements of financial position
iii) In consolidation a subsidiary and an associate are treated identically
iv) Consolidated balance sheet excludes assets not owned by the group
a . i&ii
b . None
c . ii&iv
d . ii&iii

Câu Hỏi 4
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On 1 January 2009, P Ltd paid £480,000 to acquire 65% of the ordinary share capital of Q
Ltd. The equity of Q Ltd on that date consisted of ordinary share capital of £200,000 and
retained earnings of £150,000. The fair value of the non-current assets of Q Ltd on 1
January 2009 exceeded their carrying amount by £250,000. Goodwill arising on
consolidation has suffered an impairment loss of 40% between 1 January 2009 and 31
December 2016. The goodwill figure which should be shown in the consolidated statement
of financial position at 31 December 2016 is:
a . £78,000
b . £36,000
c . £151,500
d . £54,000

Câu Hỏi 5
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Which of the following companies would qualify to be regarded as subsidiaries of Alpha?

i) Beta in which Alpha has 15% votes and a place on the board of directors
ii) Delta in which Alpha has 52% votes but no place on the board of directors
iii) Gamma in which Alpha has 25% shares and two places on the board of directors
iv) Theta in which Alpha holds 100% votes and all places on the board of directors
a . i&iii
b . ii&iii
c . ii&iv
d . (ii) & (i)

Câu Hỏi 6
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On 1 January 2013, E Ltd paid £560,000 to acquire 80% of the ordinary share capital of F
Ltd. The equity of F Ltd on that date consisted of ordinary share capital of £300,000 and
retained earnings of £150,000. All of its assets and liabilities were carried at fair value. On
31 December 2016, the retained earnings of E Ltd and F Ltd are £1,870,000 and £65,000
respectively. Goodwill arising on consolidation has suffered an impairment loss of 70%
since 1 January 2013. The retained earnings figure which should be shown in the
consolidated statement of financial position at 31 December 2016 is:
a . £1,708,000
b . £1,662,000
c . £1,725,000
d . £1,645,000

Câu Hỏi 7
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In relation to goodwill arising from a business combination, which of the following

statements in accordance with IFRS 3 Business Combination

a . Goodwill should be measured as cost less accumulated amortization

b . Goodwill is only tested for impairment if circumstances indicate it may be impaired

c . Goodwill should be amortised on a straight – line basis over its useful life
d . Goodwill should be measured at cost less accumulated impairment losses

Câu Hỏi 8
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If the capital and reserves, including fair valuation gain of a subsidiary is £5,400 and the
parent acquires the whole of it for £4,000, the difference of £1,400 would be known as:
a . Negative goodwill
b . Gain on acquisition
c . Goodwill
d . Badwill

Câu Hỏi 9
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On 1 May 20X4, C Ltd paid £430,000 to acquire the entire share capital of D Ltd. The equity
of D Ltd on that date consisted of ordinary share capital of £200,000 and retained earnings
of £90,000. All of its assets and liabilities were carried at fair value. On 30 April 20X6, the
retained earnings of C Ltd and D Ltd are £970,000 and £115,000 respectively. Goodwill
arising on consolidation has suffered an impairment loss of 25% since 1 May 20X4. Group
retained earnings at 30 April 20X6 are:

a . £1,085,000
b . £960,000
c . £1,050,000
d . £ 980,000

Câu Hỏi 10
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Under IFRS 3, acquired contingent liabilities are:

a . Always included in the cost of combination
b . Included in NCI
c . Included in the cost of combination, only if they can be reliably measured
d . Included in goodwill

Câu Hỏi 11
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IFRS 3:

a . Allows either the unitings of interest method, or the acquisition method

b . Allows only the unitings of interest method
c . Allows only the acquisition method or merger method

d . Allows only the acquisition method

Thời gian còn lại 0:01:19

Câu Hỏi 12
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On the acquisition of a subsidiary by an investor, purchased goodwill should be:

a . Recorded separately in the financial statements of the subsidiary only

b . Recorded in a consolidation adjusting entry

c . Recognised in the financial statements of either the subsidiary or investor
Recognised in the financial statements of either the subsidiary or investor

d . Recognised separately in the financial statements of the investor only

9,5 ĐIỂM
Câu Hỏi 1
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Đoạn văn câu hỏi

Which of the following statements is not a key feature of the acquisition method?
a . An acquirer being identified for each business combinationamortization
b . The acquired identifiable net assets being measured at the fair value
c . The goodwill being measured as the consideration transferred plus the amount of any NCI
interest plus the fair value of any previously held equity intersest in the acquire less the fair value of
the identifiable net assets acquired .
d . The cost of business combination being measured at fair value of the net assets received from
the acquiree

Câu Hỏi 2
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The amount of profit attributable to the non-controlling interest in a 90% subsidiary is

generally equal to:

a . 10% of the subsidiary's profit after tax

b . 10% of the group profit after tax

c . 10% of the subsidiary's profit before tax
d . 10% of the group profit before tax

Câu Hỏi 3
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Đoạn văn câu hỏi

Under IFRS 3, acquired contingent liabilities are:

a . Always included in the cost of combination
b . Included in goodwill
c . Included in NCI
d . Included in the cost of combination, only if they can be reliably measured

Câu Hỏi 4
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Đoạn văn câu hỏi

In relation to goodwill arising from a business combination, which of the following

statements in accordance with IFRS 3 Business Combination
a . Goodwill should be measured as cost less accumulated amortization
b . Goodwill is only tested for impairment if circumstances indicate it may be impaired

c . Goodwill should be amortised on a straight – line basis over its useful life
d . Goodwill should be measured at cost less accumulated impairment losses

Câu Hỏi 5
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On 1 July 2019, A Ltd pays £870,000 to acquire the entire share capital of B Ltd. The equity
of B Ltd on that date consists of ordinary share capital of £400,000 and retained earnings
of £210,000. The fair value of the non-current assets of B Ltd on 1 July 2019 exceeds their
carrying amount by £35,000. Tax rate 20%. The amount paid for goodwill by A Ltd is:
a . £260,000
b . £225,000
c . £232,000
d . £470,000

Câu Hỏi 6
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Đoạn văn câu hỏi

Applying the acquisition method involves the following steps: (i)Identifying an acquirer;
(ii)Measuring the cost of the combination. (iii)Allocating, at the acquisition date, the cost of
the combination to the assets acquired and liabilities and contingent liabilities assumed.
(iv)Amortising the goodwill . a . i – ii
b . i – iv
c . ii – iii
d . i – iii

Câu Hỏi 7
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Negative goodwill should be:

a . Matched to future losses
b . Recorded in the income statement
c . Allocated to non-current assets
d . Ignore

Câu Hỏi 8
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In accordance with IFRS 10 – Consolidated financial statements, a consolidated statement

of financial position (or note thereto) would not present information relating to which of
the following?
a . Loans to entities not related to the group
b . Investments in subsidiaries
c . Goodwill acquired by the group
d . NCI’share of consolidated net assets

Câu Hỏi 10
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Which of the following companies would qualify to be regarded as subsidiaries of Alpha?

i) Beta in which Alpha has 15% votes and a place on the board of directors
ii) Delta in which Alpha has 52% votes but no place on the board of directors
iii) Gamma in which Alpha has 25% shares and two places on the board of directors
iv) Theta in which Alpha holds 100% votes and all places on the board of directors
a . (ii) & (i)
b . ii&iii
c . i&iii
d . ii&iv

Câu Hỏi 11
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Which of the following statements is / are correct with regard to accounting for goodwill?

a . Goodwill needs to be written off as soon as it is identified

b . Goodwill is reported continuously as an asset unless it is impaired
c . Goodwill should be amortised over an estimated useful life
d . Goodwill should be amortised over an estimated useful life not exceeding twenty years

Câu Hỏi 12
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At 1 January 20X4 Yogi acquired 80% of the share capital of Bear for $1,400,000. At that
date the share capital of Bear consisted of 600,000 ordinary shares of 50c each and its
reserves were $50,000. The fair value of the non-controlling interest was valued at
$525,000 at the date of acquisition . In the consolidated statement of financial position of
Yogi and its subsidiary Bear at 31 December 20X8, what amount should appear for
goodwill?
a . $1,575,000
b . $1,050,000
c . $450,000
d . $630,000