在ACCA考试中,FR考试科目两道报表题依旧是ACCA重难点题目,即使考生通过听课、做题进行学习,但还是有很多人理解不了这考点知识。对此,会计网今天就为大家着重详细讲解一下关于合并报表Goodwill的计算问题。

  考点一:Fair value of consideration

  指的是母公司为了收购子公司所有要付出的consideration(对价)的公允价值,而consideration在FR考试中出现过五种形式,一般来说一道题中会出现两到三种。

  1. 以cash的形式收购。

  这种情况下cash的数额直接作为fair value of consideration 。

  2. 以shares的形式收购。

  要注意的是,母公司用来收购子公司的shares不是已有的,而是新增发出来的,很多考题中会说“the share exchange has not been recorded”, 意思是需要考生自己在最后的报表中加上这新增的股票带来的share capital 和share premium.

  3. 以debts的形式收购。

  母公司向子公司的原股东免费发行debts以此来收购其手中的股票。

  4. 以deferred consideration的形式收购。

  deferred consideration(递延对价)需注意的问题是要做折现。

  5. 以contingent consideration 的形式收购。

  这一类对价处理起来非常简单,题目会告诉你一个Fair value,考生直接使用即可。

  注意:所有的对价都是母公司给子公司原股东的,因此这些对价不会出现在子公司的报表上。

  我们来看一道历年真题:

  “On 1 October 2012, Paradigm acquired 75% of Strata’s equity shares by means of a share exchange of two new shares in Paradigm for every five acquired shares in Strata. In addition, Paradigm issued to the shareholders of Strata a $100 10% loan note for every 1,000 shares it acquired in Strata. Paradigm has not recorded any of the purchase consideration, although it does have other 10% loan notes already in issue. The market value of Paradigm’s shares at 1 October 2012 was $2 each.”

  计算一下Fair value of consideration。

  写成分录:

  Dr Investment in Subsidiary 13,500

  Cr Share capital 6,000

  Share premium 6,000

  Loan note 1,500

  考点二:Fair value of Non-controlling interest

  FR考试中Fair value of Non-controlling interest出现过三种考试形式:

  1.题目直接告诉Fair value;

  2.要求考生按照NCI所持有的股票数量乘以股价计算;

  3.要求考生按照NCI占子公司Net asset(净资产)的比例来计算。

  (其中考官表示在大题中不考查第3种形式。)

  考点三:Fair value of Net asset of Subsidiary

  第一步,确定Carrying amount of Net asset, 也就是Carrying amount of Equity。

  Equity的构成部分主要有Share capital/Retained earnings/Revaluation surplus…看题目具体科目。需要强调的是,我们需要的数字一定都是在acquisition date(收购日)。

  第二步,找出子公司净资产的Fair value 和Carrying amount 的差异并调整。

  一般题目会直接告诉Fair value超过或者低于Carrying amount多少。

  在一些特殊题目中,子公司可能会被新确认某个资产或者负债,从而影响其Fair value。

  来看这道历年真题

  “At the date of acquisition, the fair values of Greca’s assets were equal to their carrying amounts with the exception of two items:

  – An item of plant had a fair value of $1·8 million above its carrying amount. The remaining life of the plant at the date of acquisition was three years. Depreciation is charged to cost of sales.

  – Greca had a contingent liability which Viagem estimated to have a fair value of $450,000. This has not changed as at 30 September 2012.

  Greca has not incorporated these fair value changes into its financial statements.”

  计算一下Fair value adjustment:

  好了,梳理完这三个考点,你能解锁Goodwill了吗,赶快自己练习起来吧!

       来源:ACCA学习帮