ACCA2010年12月份考试真题（P2）

文章作者 100test 发表时间 2011:03:08 17:38:48
来源 100Test.Com百考试题网

导读：ACCA2010年12月份考试已结束。百考试题整理ACCA2010年12月份考试真题（P2）供考生参考。

　　点击查看：#0000ff>2010年12月份ACCA考试真题汇总

　　Section A - This ONE question is compulsory and MUST be attempted

　　1 The following draft group financial statements relate to Jocatt,a public limited company:

　　Jocatt Group： Statement of financial position as at 30 November　

　　

　　

　　

　　

　　The following information relates to the financial statements of Jocatt:

　　（i）On 1 December 2008,Jocatt acquired 8% of the ordinary shares of Tigret.Jocatt had treated this investment as available-for-sale in the financial statements to 30 November 2009.On 1 December 2009,Jocatt acquired a further 52% of the ordinary shares of Tigret and gained control of the company.The consideration for the acquisitions was as follows:

　　

　　At 1 December 2009,the fair value of the 8% holding in Tigret held by Jocatt at the time of the business combination was $5 million and the fair value of the non-controlling interest in Tigret was $20 million.No gain or loss on the 8% holding in Tigret had been reported in the financial statements at 1 December 2009.The purchase consideration at 1 December 2009 comprised cash of $15 million and shares of $15 million.

　　The fair value of the identifiable net assets of Tigret,excluding deferred tax assets and liabilities,at the date of acquisition comprised the following:

　　

　　The tax base of the identifiable net assets of Tigret was $40 million at 1 December 2009.The tax rate of Tigret is 30%.