2018年12月ACCA试题、案例题答案解析如下

Example 1：

On 1 September 20X8, Paper Co acquired 75% of Stone Co's ordinary share capital. The fair values of the net assets of Stone Co at the date of acquisition were equal to their carrying amounts, with the exception of a liability, which had a carrying amount of $20,000 below the fair value. Stone Co had not accounted for this fair value adjustment in its individual financial statements.

It is the group policy to measure non-controlling interests at acquisition at fair value.

As a result of the above consolidation adjustment, what would be the impact on the goodwill amount at the date of acquisition?

A. Increase by $15,000

B. Decrease by $15,000

C. Increase by $20,000

D. Decrease by $20,000

解析：

题目中说“It is the group policy to measure non-controlling interests at acquisition at fair value.”用公允价值计量NCI,可知该题目中计算商誉用full method。

资产负债表公允价值调整应该是100%进行调整的，不需要按照持股比例进行调整，所以在这个题目中我们可以直接排除A和B选项。

负债的账面价值低于公允价值，但是我们计算商誉时需要用的是公允价值，所以负债需要调增。当负债调增，净资产就会调减。而我们计算商誉是用收购对价加上少数股东权益的公允价值，再减去净资产。净资产作为减项调减了，所以商誉就会调增，所以是increase。因此排除D选项，所以该题选C。

Example 2：

Cornet Co entered into an eight year lease agreement on 1 July 20X4. The lease requires annual payments of $750,000 in arrears. The present value of the lease payments at 1 July 20X4, discounted at a rate of 6% is $4,657,500. Additionally Cornet Co paid directly attributable costs of $37,500 on 1 July 20X4.

What is the total charge to the statement of profit or loss for the year ended 30 June 20X5 in respect of the right-to-use asset?

A. $586,875

B. $866,325

C. $279,450

D. $1,029,450

解析：

该题主要考察以下三个知识点：

(a) Capitalise the directly attributable costs of the lease,

(b) Charge depreciation on the right-of-use asset to the statement of profit or loss and

(c) Charge the lease interest to the statement of profit or loss.

1 July 20X4 Cost =($4,657,500+$37,500)=Right-of-use asset=4,695,000

Depreciation to 30 June 20X5=($4,695,000/8)=586,875

Lease liability at 1 July 20X4=4,657,500

Therefore，6% interest=4,657,500×6%=279,450

Total charge to SOPL = 586875 + 270,450 = 866,325

所以该题正确答案是B.

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