Date Co owns 100% of the ordinary share capital of Prune Co. The following balances relate to Prune Co. At acquisition At 31.12.X8 Tangible non-current assets $’000 $’000 Freehold land 500 500 Plant and equipment 350 450 850 950 At acquisition, the fair value of Prune Co’s land was $50,000 more than shown in the financial statements of Prune Co. At 31 December 20X8, Date Co’s financial statements show a total tangible non-current asset balance of $1,250,000. What amount should be included in the consolidated financial statements of the Date group at 31 December 20X8 for tangible non-current assets?
A、$2,250,000
B、$1,000,000
C、$1,850,000
D、$2,200,000
A、$2,250,000
B、$1,000,000
C、$1,850,000
D、$2,200,000
【参考答案及解析】
$950 + $1,250 + $50 = $2,250,000
$950 + $1,250 + $50 = $2,250,000