重要提示：
请勿将账号共享给其他人使用，违者账号将被封禁！
题目
for advice on the impact of IFRS3 (Revised) ‘Business Combinations’ and IAS27 (Revised) ‘Consolidated and Separate
Financial Statements’. The company is particularly concerned about the impact on earnings, net assets and goodwill
at the acquisition date and any ongoing earnings impact that the new standards may have.
The company is considering purchasing additional shares in an associate, Josey, a public limited company. The
holding will increase from 30% stake to 70% stake by offering the shareholders of Josey, cash and shares in
Marrgrett. Marrgrett anticipates that it will pay $5 million in transaction costs to lawyers and bankers. Josey had
previously been the subject of a management buyout. In order that the current management shareholders may remain
in the business, Marrgrett is going to offer them share options in Josey subject to them remaining in employment for
two years after the acquisition. Additionally, Marrgrett will offer the same shareholders, shares in the holding company
which are contingent upon a certain level of profitability being achieved by Josey. Each shareholder will receive shares
of the holding company up to a value of $50,000, if Josey achieves a pre-determined rate of return on capital
employed for the next two years.
Josey has several marketing-related intangible assets that are used primarily in marketing or promotion of its products.
These include trade names, internet domain names and non-competition agreements. These are not currently
recognised in Josey’s financial statements.
Marrgrett does not wish to measure the non-controlling interest in subsidiaries on the basis of the proportionate
interest in the identifiable net assets, but wishes to use the ‘full goodwill’ method on the transaction. Marrgrett is
unsure as to whether this method is mandatory, or what the effects are of recognising ‘full goodwill’. Additionally the
company is unsure as to whether the nature of the consideration would affect the calculation of goodwill.
To finance the acquisition of Josey, Marrgrett intends to dispose of a partial interest in two subsidiaries. Marrgrett will
retain control of the first subsidiary but will sell the controlling interest in the second subsidiary which will become
an associate. Because of its plans to change the overall structure of the business, Marrgrett wishes to recognise a
re-organisation provision at the date of the business combination.
Required:
Discuss the principles and the nature of the accounting treatment of the above plans under International Financial
Reporting Standards setting out any impact that IFRS3 (Revised) ‘Business Combinations’ and IAS27 (Revised)
‘Consolidated and Separate Financial Statements’ might have on the earnings and net assets of the group.
Note: this requirement includes 2 professional marks for the quality of the discussion.
(25 marks)
更多“2 Marrgrett, a public limited company, is currently planning to acquire and sell interests”相关的问题
第1题
下面程序的结果为
#include＜iostream.h＞
int c;
class A
{
private:
int a;
static int b;
public:
A() {a＝0;c＝0;}
void seta() {a＋＋;}
void setb() {b＋＋;}
void setc() {c＋＋;}
void display() {cout ＜ ＜ a ＜ ＜ " " ＜ ＜ b ＜ ＜ " " ＜ ＜ c;}
};
int A: :b＝0;
void main()
{
A a1,a2;
a1.seta() ;
a1.setb() ;
al .setc() ;
a2.seta() ;
a2.setb() ;
a2.setc() ;
a2.display() ;
}
A．1 2 1
B．1 2 2
C．1 1 2
D．2 2 2
第2题
对于下列代码： 1) class Person { 2) public void printValue(inti, int j) {..、} 3) public void printValue(int i){..、} 4) }5) public class Teacher extends Person { 6) public voidprintValue() {..、} 7) public void printValue(int i) {...}8) public static void main(String args[]){ 9) Person t = newTeacher(); 10) t.printValue(10); 11) } 第10行语句将调用哪行语句？()。
A、line 2
B、line 3
C、line 6
D、line 7
第3题
（13 ）有如下类定义：
class XX{
int xdata;
public:
XX(int n=0) : xdata (n) { }
};
class YY : public XX{
int ydata;
public:
YY(int m=0, int n=0) : XX(m), ydata(n) { }
};
YY 类的对象包含的数据成员的个数是
A ） 1
B ） 2
C ） 3
D ） 4
第4题
下列代码中，将引起一个编译错误的行是()。 1)public class Test{ 2)intm,n； 3)publicTest(){} 4)publicTest(int a){m=a；} 5)publicstaticvoidmain(Stringargs[]){ 6)Testt1,t2； 7)intj，k； 8)j=0；k=0； 9)t1=new Test()； 10)t2=newTest(j，k)； 11)} 12)}
A．第3行
B．第5行
C．第6行
D．第10行
第5题
下列代码中，将引起一个编译错误的行是1)public class Test{2) int m，n；3)public Test(){}4)public Test(int a){m=a；}5)public static void main(String args[]){6)Test t1，t2；7)int j，k；8)j=0；k=0；9)t1=new Test()；10)t2=new Test(j，k)；11) }12) }
A．第3行
B．第5行
C．第6行
D．第10行
第6题
若有如下程序： #include＜iostream＞ using namespace std； int s=O； class sample { static int n； public： sample(int i) { n=i; } static void add() { s+=n； } }； int sample::s=0； int main() { sample a(2)，b(5)； sample::add()； cout＜＜S＜＜end1； return 0; } 程序运行后的输出结果是
A．2
B．5
C．7
D．3
第7题
以下程序输出结果为______。
include＜iostream＞
using namespace std;
class TestClass 1
{
public:
TestClass1(){}
TestClass1(int i)
{x1=i;}
void dispa()
{cout＜＜"x1="＜＜x1＜＜",";}
private:
int x1;
}:
class TestClass2:public TestClass1
{
public:
TestClass2(){}
TestClass2(int i):TestClass1(i+10)
{
x2=i:
}
void dispb()
{
dispa();
cout＜＜"x2="＜＜x2＜＜end1;
}
private:
int x2:
}:
int main()
{
TestClass2 b(2):
b.dispb();
return 0;
}
第8题
对于类定义 class A { public： virtual void funcl(){} void func2(){} }; class D:public A{ public: void funcl(){cout＜＜ "class B rune 1"＜＜end1;} virtual void func2(){cout＜＜ "class B func 2"＜＜end1；} }; 下面正确的叙述是 ______。
A．A::func2()和B::funcl()都是虚函数
B．A::func2()和B::funcl()都不是虚函数
C．B::func1()是虚函数，而A::func2()不是虚函数
D．B::func1()不是虚函数，而A::func2()是虚函数
第9题
下列代码中，将引起一个编译错误的行是 1) public class Test{ 2) int m，n； 3) public Test(){} 4) public Test(inta){m=a；} 5) public static void main(String args[]){ 6) Test t1，t2； 7) int j，k； 8) j=0；k=0； 9) t1=new Test()； 10) t2=new Test(j，k)； 11) } 12) }
A．第3行
B．第5行
C．第6行
D．第10行
相关内容
发站给中途站预留的包房，可利用其发售最远至预留站的车票（）
执勤分队集体外出活动.除当班哨兵外.营区至少保留三班哨的兵力（）
骑士小张送餐多了发现有时候顾客不方便出来当面接收货品，小张总结下来觉得送到门卫处/前台/门口等指定的位置后跟客户再三确认是否无误，还得用水印相机拍照通过APP“消息”发给顾客，这样就万无一失了，小张的做法对吗（）
新员工入职，按照公司要求到指定医院体检产生的体检费用可自行报销，报销标准为100元/人，报销期限为其入职时间的3个月内（）
XT5全系标配EPB电子驻车制动系统（）
设备损坏引起水浸，由“谁管理，谁负责”实施，如属自来水公司负责，则由自来水公司负责抢修，物业公司提供协助；如属自管设备，自行组织力量抢修（）
警告：系统检测到您的账号存在安全风险
为了保护您的账号安全，请在“赏学吧”公众号进行验证，点击“官网服务”-“账号验证”后输入验证码“”完成验证，验证成功后方可继续查看答案！
