本次澳洲代写主要为accounting会计相关的限时测试
问题 1
Parent Ltd 于 2014 年 4 月 1 日以 13 600 000 美元的价格收购了 Sub Ltd 80% 的股权。
Sub Ltd 的股权包括 8 000 000 美元的股本和保留收益
52 万美元。
由于 Sub Ltd 对其已确认的不动产、厂房和设备使用了成本模型，因此
在购买日账面价值低于公允价值的若干项目。这
下表列出了已识别资产和负债的账面价值和公允价值：
于收购日： 按账面价值： 按公允价值：
土地和建筑 $2 080 000 $3 000 000
土地 2 500 000 4 200 000
设备 1 998 000 2 200 000
其他资产 3 900 000 3 900 000
负债 ( 1 958 000) ( 1 958 000)
无形资产 – 890 000
8 520 000 12 232 000
或有负债 – (340 000)
净资产 $8 520 000 $11 892 000
必需的：
准备名义日记账分录，截至 2019 年 3 月 31 日，以消除母公司资产
“对子公司的投资”并消除母公司在子公司中的股权部分，在
根据新西兰国际财务报告准则第 10 号合并财务报表和新西兰国际财务报告准则第 3 号业务
组合。提供购置分析以支持您的名义日记帐分录。
注意：您的作品必须包含在名义日记帐分录的每一行中。
（第一题总分：10分）
Question 1
Parent Ltd acquired 80% of the equity in Sub Ltd on 1 April 2014 for $13 600 000. At that
date the equity of Sub Ltd comprised share capital of $8 000 000 and retained earnings of
$520 000.
Because Sub Ltd used the cost model for its recognised property, plant and equipment, it had
several items whose book value was lower than fair value at the date of acquisition. The
following table lists the identified assets and liabilities at their book and fair values:
As at the date of acquisition: At book value: At fair value:
Land and building $2 080 000 $3 000 000
Land 2 500 000 4 200 000
Equipment 1 998 000 2 200 000
Other assets 3 900 000 3 900 000
Liabilities ( 1 958 000) ( 1 958 000)
Intangible assets – 890 000
8 520 000 12 232 000
Contingent liabilities – (340 000)
Net assets $8 520 000 $11 892 000
Required:
Prepare the notional journal entry, as at 31 March 2019, to eliminate the Parent Ltd asset
‘Investment in Sub Ltd’ and to eliminate the parent’s portion of equity in the Sub Ltd, in
accordance with NZ IFRS 10 Consolidated Financial Statements and NZ IFRS 3 Business
Combinations. Provide an acquisition analysis to support your notional journal entry.
Note: Your workings must be included on each line of your notional journal entry.
(Total marks for Question 1: 10 marks)