2016年ACCA考试科目F7《财务报告》的真题及答案精选

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　　Question:

　　On 1 October 2015,Zanda Co acquired 60%of Medda Co’s equity shares by means of a share exchange of one new share in Zanda Co for every two acquired shares in Medda Co.In addition,Zanda Co will pay a further$0·54 per acquired share on 30 September2016.

　　Zanda Co has not recorded any of the purchase consideration and its cost of capital is 8%per annum.The market value of Zanda Co’s shares at 1 October 2015 was$3·00 each.

　　The summarised statements of financial position of the two companies as at 31 March 2016 are:

　　The following information is relevant:

　　① At the date of acquisition,Zanda Co conducted a fair value exercise on Medda Co’s net assets which were equal to their carrying amounts(including Medda Co’s financial asset equity investments)with the exception of an item of plant which had a fair value of$2·5 million below its carrying amount.The plant had a remaining useful life of 30 months at 1 October 2015.

　　The directors of Zanda Co are of the opinion that an unrecorded deferred tax asset of$1·2 million at 1 October2015,relating to Medda Co’s losses,can be relieved in the near future as a result of the acquisition.At 31 March2016,the directors’opinion has not changed,nor has the value of the deferred tax asset.

　　② Zanda Co’s policy is to value the non-controlling interest at fair value at the date of acquisition.For this purpose,a share price for Medda Co of$1·50 each is representative of the fair value of the shares held by the noncontrolling interest.

　　③ At 31 March 2016,Medda Co held goods in inventory which had been supplied by Zanda Co at a mark-up on cost of 35%.These goods had cost Medda Co$2·43 million.

　　④ The financial asset equity investments of Zanda Co and Medda Co are carried at their fair values at 1 April 2015.

　　At 31 March 2016,these had fair values of$6·1 million and$1·8 million respectively,with the change in Medda Co’s investments all occurring since the acquisition on 1 October 2015.

　　⑤ There is no impairment to goodwill at 31 March 2016.

　　Required:

　　Prepare the following extracts from the consolidated statement of financial position of Zanda Co as at 31 March2016:

　　① Goodwill;

　　② Retained earnings;

　　③ Non-controlling interest.

　　The following mark allocation is provided as guidance for this question:

　　① 6 marks

　　② 7 marks

　　③ 2 marks

　　Answer: