F7 groups
2016-12-25 11:36:13 0 举报AI智能生成
ACCA F7 部分整理
作者其他创作
大纲/内容
Introduction
definition
consolidated financial statement
content of group accounts and group stucture
consolidated statement of financial position
summary
cancellation
shares in subsidiary companies
intra-group trading
part-cancellation
shares in the subsidiary is greater or less than their par value
not acquire all the share
goods or cash in transit
uncancel balances on intra-group accounts to represent goods or cash in transit
loan stock porportion only
appear as a liability of the group
NCI
dividends
goodwill
accounting entries
calculation
pre-acquisition profits
NCI
plus NCI(current asset of S*NCI rate)
NCI at fair value
plus FV of NCI(number of shares*MV per share)
NCI at year end
NCI at acquisition=FV of NCI
Plus share of post-acquisition retained earnings
per question less pre-acquisition
impairment of goodwill
Dr group retained earnings
Dr NCI
Cr goodwill
gain on bargain purchase
forms of consideration
contingent consideration
deferred consideration
*1/1.08
share exchange
NCI at fair value
P132 example
intra-group trading
unrealised profit
Dr group retained earnings
Cr group inventory
NCI in unrealised intra-group profits
Dr group retained earnings
Dr NCI
Cr inventory
intra-group sales of non-current assets
accounting treatment
sale by parent
Dr group retained earnings
Cr non-current assets
sale by subsidiary
Dr group retained earnings
Dr NCI
Cr non-current assets
Acquisition of a subsidiary during its accounting period
Pre-acquisition profits
fair value in acquisition accounting
Goodwill
fair value
fair value adjustment
P144 example
IFRS3 fair value
restructuring&future losses
intangible assets
contingent liablities
cost of a business combination
consolidated statement of profit or loss and other comprehensive income
consolidated statement of profit or loss
intra-group trading
pre-acquisition profits
consolidated statement of profit or loss and other comprehensive income
P162 example
disposals
group profit/loss on disposal
fair value of consideration recevied
less: share of consolidated carrying amount at date of disposal
net assets
goodwill
less NCI
mid year disposal
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