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[主观题]

2 Marrgrett, a public limited company, is currently planning to acquire and sell interests

in other entities and has asked

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)

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更多“2 Marrgrett, a public limited …”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; publi

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

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第2题

对于下列代码： 1) class Person { 2) public void printValue（inti, int j) {..、} 3) publi

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

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第3题

（13 ）有如下类定义：class XX{int xdata;public:XX（int n=0) : xdata （n) { }};class YY : publi

（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

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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)publi

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A．第3行

B．第5行

C．第6行

D．第10行

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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)publi

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A．第3行

B．第5行

C．第6行

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第6题

若有如下程序：#include＜iostream＞using namespace std；int s=O；class sample{static int n；publi

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A．2

B．5

C．7

D．3

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第7题

以下程序输出结果为______。 include＜iostream＞ using namespace std; class TestClass 1 { publi

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;

}

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第8题

对于类定义class A { public： virtual void funcl（){} void func2（){}};class D:public A{ publi

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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

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第9题

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A．第3行

B．第5行

C．第6行

D．第10行

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