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2010年12月份ACCA(国际注册会计师)考试真题(F7)

来源:考试吧(Exam8.com) 2010-12-26 15:01:18 要考试,上考试吧! 模拟考场
ACCA2010年12月份考试已结束。考试吧整理ACCA2010年12月份考试真题(F7)供考生参考。

  ALL FIVE questions are compulsory and MUST be attempted

  1 On 1 June 2010,Premier acquired 80% of the equity share capital of Sanford.The consideration consisted of two elements:a share exchange of three shares in Premier for every fi ve acquired shares in Sanford and the issue of a $100 6% loan note for every 500 shares acquired in Sanford.The share issue has not yet been recorded by Premier,but the issue of the loan notes has been recorded.At the date of acquisition shares in Premier had a market value of $5 each and the shares of Sanford had a stock market price of $3·50 each.Below are the summarised draft fi nancial statements of both companies.

  Statements of comprehensive income for the year ended 30 September 2010

  

  Statements of fi nancial position as at 30 September 2010

  

  The following information is relevant:

  (i)At the date of acquisition,the fair values of Sanford‘s assets were equal to their carrying amounts with the exception of its property.This had a fair value of $1·2 million below its carrying amount.This would lead to a reduction of the depreciation charge(in cost of sales)of $50,000 in the post-acquisition period.Sanford has not incorporated this value change into its entity fi nancial statements.

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