备考复习阶段20年09月考季全直播sbr习题课

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通过率高47%-47%-49%-48%-52%-Themajorityofmarksaremostalwaysallocatedtowrittenpoints.只计算拿不到50%，主要分数给到文字性分析。比如：算Goodwill+解释计算过程+改错Q1不再考核整份合并报表的编制，只考某些SectionQ2一般是道德题，准则相对简单，有答题套路–2professionalQ34准则应用题，杂，无边界，主要靠积累–2professional形成自己的知识体系FrameworkQ1Goodwillandimpairment2019/9&12Step–acquisition&ForeignsubsidiaryCSOCFAt1/1/2015 At31/12/2017 10%investmentCV=46At1/7/2018 FVofNCI=200,FVofNA=150 -2ndPachievescontrolofKat1/7/2018,Kesasubsidiaryandgoodwillarises.Considerationoftwoparts:10%transferredfromFVTPLinvestmentand45%purchasedbycash.ConsiderationplusFVofNCIexceedsFVofNAacquired,resultinGoodwill400.收购日（获得控制权），描述Thisisastep-acquisition.The1st10%investmentneedtobere-measuredtoFVatacquisitiondate,i.e.50.第一笔投资要调整到收购日当天的公允价值【1】Thegainof4(50@1/7/2018less46@1/1/2018)isrequiredtoberecordedinPL.DrFVTPL4,CrP/LDeferredContingent2)Re-measuredatalaterdate,remeasurementdoesnotaffectGoodwill,butchangesinvalueshouldberecognisedinP/L.FVofNCI：GroupistovaluetheNCIatfairvalueatthedateofacquisition.Forthispurpose,XXX’ssharepriceatFVofNA–ContingentSubsidiary–1)Transactionwithingroup;2）Goodwillremainsthesame;3)NCI drop10%;4)Differencebetween(FVofNCI)Kutchen’s (a)(i)Howthefairvalueofthefactorysiteshouldbedeterminedat1July20X4andwhythedepreciated 【公允价值的定义】Fairvalueisdefinedasthepricewhichwouldbereceivedtosellanassetorpaidto assets=65+23=88.【Depreciatedre cementcost只能市场信息缺失时使用】Depreciatedre cementcostshouldonlybenotthecasehere.【市场价值上升，意味着Depreciatedre cementcost低估了资产，注意，即使不考虑转变用途，依然是tousedepreciatedre (b)DiscussthecalculationandallocationofColysonCo’simpairmentlossat30June20X8andwhytheanswershouldincludeacalculationandanexnationofhowtheimpairmentswouldimpactuponthe【减值迹象+减值测试】AnimpairmentariseswherethecarryingamountofthenetassetsexceedstherecoverableamountWherethereisaclearindicationofimpairmentthisassetshouldbereducedtotherecoverableamount.Fairvalue3)Oftheremaining2,1·25willbeallocatedtothentandmachinery(15/(15+9)x2m)and0·75willbeProportionatelossisnow=106+24.5goodwill–100RA)=30.5,shouldbeallocateasfollowed:3)Theremaining$2millionimpairmentisallocatedbetween (c)(i)HowtheconsiderationfortheacquisitionofHammondCoshouldbemeasuredon1July20X7.Your1)Deferredshares=60%x10mx2/5x$30=2)Recedshare-basedpayment=$15x3/(3+2)=$9m.Thevestingperiodoftheacquireeawardhadvestedandwasthreeyears.Asthereisatwo-yearpostcombinationvestingperiod,thetotalvestingperiodisfiveyears.Thereforetheamountattributabletothebinationperiod(andthereforeaddedtothecostoftheinvestment)shouldbe$15millionx3/5=$9million.Thefairvalueoftherecementschemeatthegrantdateis$18million(100x10,000x90%x$20).Since$9relatingtothesharepriceofLuploidCoisam