题目内容
XYZ Co owned 60% of MNE’s equity shares on 31 December 20X9. XYZ purchased another 20% of MNE’s equity shares on 30 June 20X9 for $900,000 when the existing non-controlling interests in MNE were measured at $1,200,000. Therefore, an amount of ______ adjustment to equity should be recorded in the group accounts on acquisition of the additional 20% in MNE.
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Which of the following entities that meet the definition of a subsidiary should be excluded from the consolidated financial statements?
An investment property is equally held by three parties as tenants in common. The joint owners agreement outlines that the parties are required to unanimously agree on certain decisions relating to the investment property (relevant activities) including:l appointment/removal of a property manager;l capital expenditure, including the decision to redevelop part or all of the investment property; and l Signing/resigning of major leases (>5% of net lettable area)The agreement outlines that property expenses are shared by the parties based on their ownership interests. The parties are also jointly and severally liable for claims upon the investment property. Rental income is also distributed to the owners based on their relative ownership interest.What is the classification of the arrangements?
The baller group incurred $100m of tax losses in the year ended 31 December 20X7. Local tax legislation allows tax losses to be carried forward for two years only. The taxable profits were anticipated to be $80m in 20X8 and $56m in 20X9. Uncertainty exists around the expected profits for 20X9 as they are dependent on the successful completion of a service contract in 20X8 in order for the contract to continue into 20X9. It is anticipated that there will be no future reversals of existing taxable temporary differences until after 31 December 20X9. The rate of tax is 25%. We can recognize _____ as a deferred tax asset for the losses to be offset against taxable profits.
Trailer has announced two major restructuring plans. The first plan is to reduce its capacity by the closure of some of its smaller factories, which have already been identified. This will lead to the redundancy of 500 employees, who have all individually been selected and communicated with. The costs of this plan are $9 million in redundancy costs, $4 million in retraining costs and $5 million in lease termination costs. The second plan is to re-organise the finance and information technology department over a one-year period but it does not commence for two years. The plan results in 20% of finance staff losing their jobs during the restructuring. The costs of this plan are $10 million in redundancy costs, $6 million in retraining costs and $7 million in equipment lease termination costs. No entries have been made in the financial statements for the above plans. Trailer should recognize _____ as provisions for the restructuring costs.
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