题目内容
（请给出正确答案）
A、Ownership of a majority of the equity shares
B、Ability to exercise control
C、Existence of significant influence
D、Exposure to variable returns from involvement with the investee
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更多“Which of the following is the criterion for treatment of an investment as an associate？”相关的问题
B．Many Asian countries trust it very much
C．It is rejected by all Asian countries
D．It has gained more effectiveness at home than in Asia
A、Absence makes the heart grow fonder
B、Always treat others the way you want to be treated
C、Understanding and respect are more persuasive than force
D、Sometimes the heart sees what is invisible to the eye
A、objective
B、concrete
C、sincere
D、all of the above
［A］ Democratic ideas started with education.
［B］ Federalists were opposed to education.
［C］ New education helped confirm people’s social status.
［D］ Old education had been in tune with hierarchical society.
A、poteintial threats from New entrants 新进入者带来的潜在威胁
B、Rivalry among existing firms 现有企业间的竞争
C、Bargaining power of unions 工会的议价力量
D、Bargaining power of suppliers & buyers 供应商和顾客的议价力量
A、Power over the investee
B、The power to participate in the financial and operating policies of the investee
C、Exposure to, or rights to, variable returns from its involvement with the investee
D、The ability to use its power over the investee to affect the amount of the investor's returns
A、Petre Co has decided to sell its investment in Alpha Co as it is loss-making; the directors believe its exclusion from consolidation would assist users in predicting the group's future profits
B、Beta Co is a bank and its activity is so different from the engineering activities of the rest of the group that it would be meaningless to consolidate it
C、Delta Co is located in a country where local accounting standards are compulsory and these are not compatible with IFRS used by the rest of the group
D、Gamma Co is located in a country where a military coup has taken piace and Petre Co has lost control of the investment for the foreseeable future
A、A subsidiary cannot be consolidated unless it prepares financial statements to the same reporting date as the parent
B、A subsidiary with a different reporting date may prepare additional statements up to the group reporting date for consolidation purposes
C、A subsidiary's financial statements can be included in the consolidation if the gap between the parent and subsidiary reporting dates is five months or less.
D、Where a subsidiary's financial statements are drawn up to a different reporting date from those of the parent, adjustments should be made for significant transactions or events occurring between the two reporting dates
Cloud Co obtained a 60% holding in the 100,000 $1 shares of Mist Co on 1 January 20X8, when the retained earnings of Mist Co were $850,000. Consideration comprised $250,000 cash, $400,000 payable on 1 January 20X9 and one share in Cloud Co for each two shares acquired. Cloud Co has a cost of capital of 8% and the market value of its shares on 1 January 20X8 was $2.30.Cloud Co measures non-controlling interest at fair value. The fair value of the non-controlling interest at 1 January 20X8 was estimated to be $400,000.What was the goodwill arising on acquisition?
A、$139,370
B、$169,000
C、$119,370
D、$130,370
Witch Co acquired 70% of the 200,000 equity shares of Wizard, its only subsidiary, on 1 April 20X8 when the retained earnings of Wizard Co were $450,000. The carrying amounts of Wizard Co's net assets at the date of acquisition were equal to their fair values apart from a building which had a carrying amount of $600,000 and a fair value of $850,000. The remaining useful life of the building at the acquisition date was 40 years.Witch Co measures non-controlling interest at fair value, based on share price. The market value of Wizard Co shares at the date of acquisition was $1.75.At 31 March 20X9 the retained earnings of Wizard Co were $750,000. At what amount should the non-controlling interest appear in the consolidated statement of financial position of Witch Co at 31 March 20X9?
A、$193,125
B、$195,000
C、$196,875
D、$191,500
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