ACCAP2考试复习资料

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1、PartoneGroupAccounts1.BasicknowledgeforgroupaccountingMajorworkingsW1groupstructureSubsidiary–IAS27Acquisitionmethod“control”Associate–IAS28Equitymethod“significantinfluence”JointVenture–IAS31ProportionorEquitymethod“jointcontrol”W2FVofnetassetsofthesubsidiaryDOADOCMovem

2、ent(postacquisition)OSC××Reserves×××Fairvalueadjustments×*×**Additionaldepreciation(×)(×)URP(StoH)(×)(×)PolicyAdjustmentsTotalabc*sometimesthequestionwillstatethisfigureinwhichcasethefairvalueadjustmentwillbecomethebalancingfigure**onlyrelevanttoincludethishereiftheasset

3、subjecttothefairvalueadjustmentremainsatthereportingdatei.e.itwillnotberelevantifitrelatestoinventory.W3goodwillcalculationTherearetwomethodsinwhichgoodwillmaybecalculatedfollowingtheupdatetoIFRS3(1)Partialgoodwill(oldmethod)Costofinvestment×Less:S%FVofNAatDOA(S%×aW2)(×)

4、GoodwillonDOA×Less:impairmenttodate(×)GoodwillonDOC×(2)Fullgoodwill(newmethod)Costofinvestment×FairvalueofNCIatDOA×FVofNAatDOAW2(a)GoodwillonDOA×Less:impairmenttodate(×)GoodwillonDOC×Or,thiscanbepresentedby:Costofinvestment×Less:S%FVofNAatDOA(×)GoodwillonDOA(P’sshare)×Fa

5、irvalueofNCIatDOA×NCIshareofFVofNAatDOA(×)GoodwillonDOA(NCIshare)×Totalgoodwill×IFRS3requiresthatgoodwillbesubjecttoanimpairmentreview.Thesubsidiaryisregardedasthecash–generatingunit.Netassetsofthesubsidiaryatthebalancesheetdate×Plustheunimpairedgoodwill(grossup)×Carryin

6、gvalue×Recoverableamount×Impairmentloss(total)×Costofinvestment·Cash·Deferredcash–PVandfinancecost·Shareforshare–MV·Financialinstruments–MV·Contingentconsideration–FVattheDOAwithadjustmentforsubsequentchanges.a)Ifthechangeisduetoadditionalinformationobtainedaftertheacqui

7、sitiondatethataffectsthefactsorcircumstancesastheyexistedatDOA,thisistreatedasa‘measurementperiodadjustment’andthecostofinvestmentandgoodwillareremeasured.b)IfchangesduetoeventsaftertheacquisitiondateContingentconsiderationclassifiedasequityshallnotberemeasured,anditssub

8、sequentsettlementshallbeaccountedforwithinequity.Contingentconsiderationclassifiedasanassetoraliability