The statements of financial position of the two companies at 31 December 20X3 were as follows: There have been no changes in the share capital or share premium account of either company since 1 January 20X3. Th e fair value of the non-controlling interest on acquisition was $65,000. What figure for goodwill on consolidation should appear in the consolidated statement of financial position of the Hilton group at 31 December 20X3?
A、$30,000
B、$55,000
C、$95,000
D、$(10,000)
A、$30,000
B、$55,000
C、$95,000
D、$(10,000)
【参考答案及解析】
Fair value of consideration Plus fair value of NCI at acquisition 280,000 Less net acquisition-date fair value of identifiable assets acquired and liabilities assumed： 65,00 Share capital 140,000 Share premium 50.000 Retained earnings at acquisition 60.000 Goodwill 250,000 95,000
Fair value of consideration Plus fair value of NCI at acquisition 280,000 Less net acquisition-date fair value of identifiable assets acquired and liabilities assumed： 65,00 Share capital 140,000 Share premium 50.000 Retained earnings at acquisition 60.000 Goodwill 250,000 95,000