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CIMA考试模拟试题<7>

来源：高顿网校 2015-03-18

　　Question Four

　　MX acquired 80% of the 1 million issued $1 ordinary share capital of FZ on 1 May 2009 for $1,750,000 when FZ’s retained earnings were $920,000.

　　The carrying value was considered to be the same as fair value with the exception of the following:

　　The carrying value of FZ’s property, plant and equipment at 1 May 2009 was $680,000. The market value at that date was estimated at $745,000. The remaining useful life of the property, plant and equipment was estimated at 5 years from the date of acquisition.

　　FZ had a contingent liability with a fair value of $100,000. There was no change to the value of this liability at the year-end.

　　MX estimates that the costs of reorganising the combined entity following acquisition will be $200,000.

　　MX depreciates all assets on a straight line basis over their estimated useful lives on a monthly basis.

　　FZ sold goods to MX with a sales value of $300,000 during the 8 months since the acquisition. All of these goods remain in MX’s inventories at the year end. FZ makes 20% gross profit margin on all sales.

　　The retained earnings reported in the financial statements of MX and FZ as at 31 December 2009 are $3.2 million and $1.1 million respectively. There has been no impairment to goodwill since the date of acquisition.

　　The group policy is to measure non-controlling interest at fair value at the date of acquisition. The fair value of non-controlling interest at 1 May 2009 was $320,000.

　　Required:

　　Calculate the amounts that will appear in the consolidated statement of financial position of the MX Group as at 31 December 2009 for:

　　(i)

　　Goodwill;

　　(ii)

　　Consolidated retained earnings; and

　　(iii)

　　Non-controlling interest.

　　(Total for Question Four = 10 marks)

　　TURN OVER May 2010 5 Financial Management

　　Question Five

　　You are a trainee accountant with a large accountancy firm and a training day has been organised to update all technical staff on a range of topics across various technical disciplines.

　　You have been asked to prepare a brief report for inclusion in the course notes which will be distributed to all staff attending the training day. The report is to cover the recent attempts at convergence between IFRS and US GAAP.

　　Required:

　　Prepare the report, explaining the progress to date of the convergence project. Include four examples of areas of accounting where convergence has been achieved.

　　(Total for Question Five = 10 marks)

　　(Total for Section A = 50 marks)

　　End of Section A

　　Section B starts on page 8

　　Financial Management

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