2018年12月ACCA試題、案例題答案解析如下

Example 1：

On 1 September 20X8, Paper Co acquired 75% of Stone Co's ordinary share capital. The fair values of the net assets of Stone Co at the date of acquisition were equal to their carrying amounts, with the exception of a liability, which had a carrying amount of $20,000 below the fair value. Stone Co had not accounted for this fair value adjustment in its individual financial statements.

It is the group policy to measure non-controlling interests at acquisition at fair value.

As a result of the above consolidation adjustment, what would be the impact on the goodwill amount at the date of acquisition?

A. Increase by $15,000

B. Decrease by $15,000

C. Increase by $20,000

D. Decrease by $20,000

解析：

題目中說“It is the group policy to measure non-controlling interests at acquisition at fair value.”用公允價(jià)值計(jì)量NCI,可知該題目中計(jì)算商譽(yù)用full method。

資產(chǎn)負(fù)債表公允價(jià)值調(diào)整應(yīng)該是100%進(jìn)行調(diào)整的，不需要按照持股比例進(jìn)行調(diào)整，所以在這個(gè)題目中我們可以直接排除A和B選項(xiàng)。

負(fù)債的賬面價(jià)值低于公允價(jià)值，但是我們計(jì)算商譽(yù)時(shí)需要用的是公允價(jià)值，所以負(fù)債需要調(diào)增。當(dāng)負(fù)債調(diào)增，凈資產(chǎn)就會(huì)調(diào)減。而我們計(jì)算商譽(yù)是用收購對(duì)價(jià)加上少數(shù)股東權(quán)益的公允價(jià)值，再減去凈資產(chǎn)。凈資產(chǎn)作為減項(xiàng)調(diào)減了，所以商譽(yù)就會(huì)調(diào)增，所以是increase。因此排除D選項(xiàng)，所以該題選C。

Example 2：

Cornet Co entered into an eight year lease agreement on 1 July 20X4. The lease requires annual payments of $750,000 in arrears. The present value of the lease payments at 1 July 20X4, discounted at a rate of 6% is $4,657,500. Additionally Cornet Co paid directly attributable costs of $37,500 on 1 July 20X4.

What is the total charge to the statement of profit or loss for the year ended 30 June 20X5 in respect of the right-to-use asset?

A. $586,875

B. $866,325

C. $279,450

D. $1,029,450

解析：

該題主要考察以下三個(gè)知識(shí)點(diǎn)：

(a) Capitalise the directly attributable costs of the lease,

(b) Charge depreciation on the right-of-use asset to the statement of profit or loss and

(c) Charge the lease interest to the statement of profit or loss.

1 July 20X4 Cost =($4,657,500+$37,500)=Right-of-use asset=4,695,000

Depreciation to 30 June 20X5=($4,695,000/8)=586,875

Lease liability at 1 July 20X4=4,657,500

Therefore，6% interest=4,657,500×6%=279,450

Total charge to SOPL = 586875 + 270,450 = 866,325

所以該題正確答案是B.

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