Donna Co acquired 80% of the equity share capital of Blitsen Co on 1 January 20X4 when the retained earnings of Blitsen Co were $40,000. The fair value of the non-controlling interest at this date was $25,000. At 31 December 20X4, the equity capital of Blitsen Co was as follows： Share capital $’000 40 Share premium 10 Retained earnings 60 110 During the year Blitsen Co sold goods to Donna Co for $20,000. This price included a mark-up of $12,000 for profit. At 31 December 20X4, 50% of these goods remained unsold in the inventory of Donna Co. What is the value of the non-controlling interest in the Donna Group at 31 December 20X4, for the purpose of preparing the consolidated statement of financial position?
A、$20,800
B、$27,800
C、$26,600
D、$29,000
A、$20,800
B、$27,800
C、$26,600
D、$29,000
【参考答案及解析】
$ Fair value of NCI at date of acquisition 25,000 NCI share of retained post-acquisition earnings： 20% x $(60,000 - 40,000) 4,000 29,000 NCI share in unrealised profit: 20% x 50% x $12,000 (1,200) Non-controlling interest at 31 December 20X4 27,800Retained post-acquisition earnings of Lava Co = 4/12 x $(336,000 - 264,000) = $24,000.
$ Fair value of NCI at date of acquisition 25,000 NCI share of retained post-acquisition earnings： 20% x $(60,000 - 40,000) 4,000 29,000 NCI share in unrealised profit: 20% x 50% x $12,000 (1,200) Non-controlling interest at 31 December 20X4 27,800Retained post-acquisition earnings of Lava Co = 4/12 x $(336,000 - 264,000) = $24,000.