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Answers - ACCA Global
AnswersFundamentals Level Skills Module, Paper F7 (INT)Financial Reporting (International) December 2012 Answers1(a)Viagem: consolidated goodwill on acquisition of Greca as at 1 January 2012$ 000$ 000 Investment at costShares (10,000 x 90% x 2/3 x $6 50) 39,000 Deferred consideration (9,000 x $1 76/1 1) 14,400 Non-controlling interest (10,000 x 10% x $2 50)2,500 55,900 Net assets (based on equity) of Greca as at 1 January 2012 Equity shares10,000 Retained earnings b/f at 1 October 201135,000 Earnings 1 October 2011 to acquisition (6,200 x 3/12)1,550 Fair value adjustments.
Fundamentals Level – Skills Module, Paper F7 (INT) Financial Reporting (International) December 2012 Answers 1(a)Viagem: Consolidated goodwill on acquisition of Greca as at 1 January 2012
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