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F7 groups

2016-12-25 11:36:13   0  举报

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ACCA F7 部分整理

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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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F7 financial report - PART A

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