IFRS 3 (revised) And IAS 27 (revised) Questions And Answers (par

 

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IFRS 3 (revised) And IAS 27 (revised) Questions And Answers (part 2).pdf

 

c3545f6b32 Transaction costs no longer form a part of the acquisition price; they are expensed as incurredAll indicators have suggested that this target will be metThe standard requires entities to disclose the amount of transaction costs that have been incurredA gain or loss is recognised on the part that has been disposed of, and a further holding gain is recognised on the interest retained, being the difference between the fair value of the interest and the book value of the interestCommon control transactions and the formation of joint ventures are not dealt with by the standardIt can be applied early, but only to an accounting period beginning on or after 30 June 2007ACCA - Think Ahead myACCA Home Our qualifications Apply to become an ACCA student Why choose to study ACCA? ACCA Accountancy Qualifications Getting started with ACCA Careers in accountancy Register your interest in ACCA Employers Approved Employer programme ACCA Careers Job Board Why choose ACCA qualifications? Important dates and fees Getting started with ACCA Your ACCA members and their CPD Support for ACCA trainees Qualifications for your business Learning providers ACCA Approved Learning Partners Tuition resources Computer-Based Exam (CBE) centres Content providers Registered Learning Partners Exemption accreditation University partnership programme: Accelerate Members Your membership CPD for members Member networks AB magazine: International edition Sectors, industries and roles Professional standards and ethics Council and elections Annual General Meeting (AGM) Professional accountants - the future The ACCA and CA ANZ alliance Find an accountant Students Exam changes Getting started with ACCA Your study options Exam support resources Exam entry and administration Practical Experience Ethics Student Accountant Professional insights An introduction to professional insights Global economics Professional accountants - the future Risk Supporting the global profession Technology Meet the team Menu Close The global body for professional accountants About us Contact us Find an accountant Technical activities Help & support Global Can't find your country listed? Please visit our global website instead Americas Europe Middle East Africa Asia Canada USA Anguilla Antigua and Barbuda Aruba Bahamas Bermuda Belize Virgin Islands (British) Cayman Islands Curaao Cuba Dominica Dominican Republic El Salvador Grenada Guadeloupe Haiti Montserrat Saint Kitts and Nevis Saint Lucia Saint Vincent and the Grenadines Suriname Turks and Caicos Islands United Kingdom Scotland Wales Ireland Armenia Azerbaijan Belarus Czech Republic Estonia Georgia Hungary Latvia Lithuania Poland Russia Slovakia Ukraine United Arab Emirates Oman Bahrain Kuwait Saudi Arabia Egypt Jordan Iran Yemen State of Palestine Iraq Lebanon Syrian Arab Republic Nigeria South Africa Zambia Zimbabwe Mauritius Ghana Uganda Kenya Malawi Botswana Africa (other) Australia China Hong Kong India Malaysia New Zealand Pakistan Singapore Sri Lanka Vietnam About us Contact us Find an accountant Technical activities Help & support Global Can't find your country listed? Please visit our global website instead Americas Canada USA Anguilla Antigua and Barbuda Aruba Bahamas Bermuda Belize Virgin Islands (British) Cayman Islands Curaao Cuba Dominica Dominican Republic El Salvador Grenada Guadeloupe Haiti Montserrat Saint Kitts and Nevis Saint Lucia Saint Vincent and the Grenadines Suriname Turks and Caicos Islands Europe United Kingdom Scotland Wales Ireland Armenia Azerbaijan Belarus Czech Republic Estonia Georgia Hungary Latvia Lithuania Poland Russia Slovakia Ukraine Middle east United Arab Emirates Oman Bahrain Kuwait Saudi Arabia Egypt Jordan Iran Yemen State of Palestine Iraq Lebanon Syrian Arab Republic Africa Nigeria South Africa Zambia Zimbabwe Mauritius Ghana Uganda Kenya Malawi Botswana Africa (other) Asia Australia China Hong Kong India Malaysia New Zealand Pakistan Singapore Sri Lanka Vietnam myACCA Machines identifiable net assets had a fair value of 74m and the NCI had a fair value of $6mMissile acquired 70% of the shares of the subsidiary for $2.145mThe goodwill calculation would be as follows, using the full goodwill method: $m$m 1 January 2008 consideration60 Fair value of interest held24 84 NCI40 124 Fair value of identifiable net assets(110) Goodwill14 A gain of $4m would be recorded on the increase in the value of the previous holding in B

 

The gains are recognised in the statement of comprehensive incomeMost assets are recognised at fair value, with exceptions for certain items such as deferred tax and pension obligationsTransaction costs are not deemed to be part of what is paid to the seller of a businessRage wishes to use the full goodwill method for all acquisitionsA already held a 20% interest which had been acquired for $20m but which was valued at $24m at 1 January 2008

 

The economic entity approach treats all providers of equity capital as shareholders of the entity, even when they are not shareholders in the parent companyThis change is likely to increase the focus and attention on the opening fair value calculation and subsequent re-measurementsContingent consideration now has to be recognised at fair value even if payment is not deemed to be probable at the date of the acquisitionFAIR VALUING ASSETS AND LIABILITIES IFRS 3 (Revised) has introduced some changes to the assets and liabilities recognised in the acquisition balance sheetThe second article in the April 2009 issue of student accountant will tackle complex groupsEXAMPLE 1 Josey acquires 100% of the equity of Burton on 31 December 2008They are also not deemed to be assets of the purchased business that should be recognised on acquisitionGoodwill continues to be a residual but it will be a different residual under IFRS 3 (Revised) if the full fair value method is used as compared to the previous standardAfter the disposal, Machine is classified as an associate under IAS 28,Investments in AssociatesIFRS 3 (Revised), Business Combinations, will result in significant changes in accounting for business combinations

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