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  • IAS-27: Conceptual Test

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    A Ltd acquired 45% of shares in B Ltd for Tk 5 lakhs. B Ltd's balance sheet as of 31.3.2010 shows total equity of Tk 10 lakhs from share capital and reserves. In 2011, A Ltd received dividend from B Ltd's reserves from 2010, and B Ltd made a profit of Tk 7 lakhs and declared a dividend of 50% for 2011. A Ltd must prepare consolidated financial statements according to IAS-27 and determine any goodwill from acquiring B Ltd, how to reflect the value of its investment in B Ltd, and how to show the dividend received from B Ltd.

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    A Ltd acquired 45% of shares in B Ltd for Tk 5 lakhs. B Ltd's balance sheet as of 31.3.2010 shows total equity of Tk 10 lakhs from share capital and reserves. In 2011, A Ltd received dividend from B Ltd's reserves from 2010, and B Ltd made a profit of Tk 7 lakhs and declared a dividend of 50% for 2011. A Ltd must prepare consolidated financial statements according to IAS-27 and determine any goodwill from acquiring B Ltd, how to reflect the value of its investment in B Ltd, and how to show the dividend received from B Ltd.

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    11 просмотров1 страница

    IAS-27: Conceptual Test

    Загружено:

    Babu babu
    A Ltd acquired 45% of shares in B Ltd for Tk 5 lakhs. B Ltd's balance sheet as of 31.3.2010 shows total equity of Tk 10 lakhs from share capital and reserves. In 2011, A Ltd received dividend from B Ltd's reserves from 2010, and B Ltd made a profit of Tk 7 lakhs and declared a dividend of 50% for 2011. A Ltd must prepare consolidated financial statements according to IAS-27 and determine any goodwill from acquiring B Ltd, how to reflect the value of its investment in B Ltd, and how to show the dividend received from B Ltd.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате DOCX, PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 1

    IAS-27: Conceptual Test

    A Ltd. acquired 45% of shares in B Ltd. as on 31.3.2010 for Tk.5 lakhs. The Balance Sheet
    of B Ltd. as on 31.3.2010 is given below :

    Taka

    Share Capital 5,00,000


    Reserves and Surplus 5,00,000
    Total Equity 10,00,000
    Fixed Assets 5,00,000
    Investments 2,00,000
    Current Assets 3,00,000
    Total Assets 10,00,000

    During the year ended 31.3.2011 the following are the additional information available:

    1. A Ltd. received dividend from B Ltd., for the year ended 31.3.2010 at 40% from the
    Reserves.
    2. B Ltd. made a profit after tax of Tk.7 lakhs for the year ended 31.3.2011.
    3. B Ltd. declared a dividend @ 50% for the year ended 31.3.2011 on 30.4.2011.

    A Ltd. is preparing Consolidated Financial Statements in accordance with IAS-27 for its
    various subsidiaries.

    Required:

    a) Goodwill if any on acquisition of B Ltd.’s shares.


    b) How A Ltd., will reflect the value of investment in B Ltd., in the Consolidated Financial
    Statements?
    c) How the dividend received from B Ltd. will be shown in the Consolidated Financial
    Statements?

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