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ACCA FA合并财务报表： 商誉如何计算？
文章来源：ACCA官网
发布时间：2021-08-06 14:48
阅读：1823次
How is goodwill calculated?
Another typical FA/FFA exam question will require you to calculate goodwill.
Under this syllabus,the non-controlling interest(NCI)will be recorded at its fair value.Therefore,goodwill is calculated as:
This could be asked as an OT question but is more likely to be a MTQ where you will be calculating and submitting a figure for each of the component parts of the goodwill calculation–cost,NCI and net assets.You should look at the specimen exam and extra MTQs available on the ACCA website.
Even though we might own less than 100%of the share capital,the goodwill calculation brings the full 100%of the goodwill onto the consolidated statement of financial position.This is consistent with the treatment of other assets and the concept of control.This is why we need to include the fair value of the NCI in our goodwill calculation.See Illustration 4 below for a typical MCQ on goodwill.
Illustration(4)
Red Co acquired 80%of Blue Co’s 40,000$1 ordinary share capital on 1 January 20X2 for a consideration of$3.50 cash per share.
The fair value of the non-controlling interest was$30,000 and the fair value of the net assets acquired was$125,000.
What should be recorded as goodwill on acquisition of Blue Co in the consolidated financial statements?
A$17,000
B$45,000
C$42,000
D$112,000
Answer
Goodwill can be tested in a variety of different ways(see above).Always start by reading the question requirement carefully to determine what is being asked for.Here,in this specific OT question,it is the goodwill on acquisition that is being asked for,whereas other questions may ask,for example,for the cost of investment that would be recorded in the parent’s individual financial statements.
If we consider each component in turn,the first thing to identify is how much the parent company has paid to acquire control over the subsidiary.In this question,Red Co acquires control by paying$3.50 cash per share acquired.
Note:Red Co has only acquired 80%of Blue Co’s shares,so consideration transferred is 80%x 40,000=32,000 x$3.50=$112,000.
Had the question asked for the cost of the investment that would be recorded in the parent’s books,this would be it–hence the inclusion of the distracter,and incorrect answer D.
Secondly,once we have identified the amount of consideration transferred to acquire control over the subsidiary,the fair value of the non-controlling interest needs to be identified.In this question the fair value of the non-controlling interest is given,so in our calculation we just need to add it to the consideration transferred.In a MTQ it is likely you would be given the value of a NCI share and have to apply it to the 8,000 shares that Red Co did not acquire.
In the final part of the calculation,following on from the point just made,it is necessary to look at all(100%)of the fair value of net assets at acquisition.Again,this figure is given in this question and just requires slotting into our goodwill working.In other MTQs,you may be expected to do more work on finding the fair value of the net assets at acquisition.
Goodwill can then be calculated as:
The correct answer is A.
Note:Answer B ignores that Red Co only acquired 80%of the shares and calculates the cost of investment incorrectly as 40,000 x$3.50=$140,000–therefore,goodwill of$140,000+$30,000–$125,000=$45,000.
Answer C is incorrect as,despite calculating the cost of investment correctly as$112,000+non-controlling interest of$30,000=$142,000,it incorrectly deducts(80%x$125,000)as the share of net assets at acquisition,giving goodwill of$42,000.
翻译参考
商誉如何计算？
另一个典型的FA/FFA考试问题将要求您计算商誉。
根据本课程提纲，非控股权益(NCI)将以其公允价值记录。因此，商誉计算如下：
这可以作为OT问题提出，但更有可能是MTQ，您将在其中计算并提交商誉计算的每个组成部分（成本、NCI和净资产）的数字。您应该查看ACCA网站上提供的样本考试和额外的MTQ。
即使我们可能拥有少于100%的股本，商誉计算也会将全部100%的商誉纳入合并财务状况表。这与其他资产的处理和控制的概念是一致的。这就是为什么我们需要在商誉计算中包括NCI的公允价值。有关商誉的典型MCQ，请参见下图4。
红公司于20X2年1月1日以每股3.50美元现金的价格收购了蓝公司40,000美元1美元普通股的80%。
非控股权益的公允价值为30,000美元，所收购净资产的公允价值为125,000美元。
在合并财务报表中，收购Blue Co的商誉应记录哪些内容？
A$17,000
B$45,000
C$42,000
D$112,000
回答
商誉可以通过多种不同的方式进行测试（见上文）。始终从仔细阅读问题要求开始，以确定要求的内容。在这里，在这个特定的OT问题中，所要求的是收购的商誉，而其他问题可能会询问，例如，将记录在母公司个人财务报表中的投资成本。
如果我们依次考虑每个组成部分，首先要确定的是母公司为获得对子公司的控制权支付了多少。在这个问题中，Red Co通过支付每股3.50美元的现金获得控制权。【点击免费下载>>>更多ACCA学习相关资料】
注：Red Co仅收购Blue Co 80%的股份，因此转让的对价为80%x 40,000=32,000 x$3.50=$112,000。
如果问题询问将记录在父母账簿中的投资成本，就是这样-因此包括干扰因素和错误答案D。
其次，一旦我们确定了为收购子公司控制权而转移的对价金额，则需要确定非控股权益的公允价值。在这个问题中，给出了非控股权益的公允价值，因此在我们的计算中，我们只需要将其添加到转让的对价中。在MTQ中，您可能会获得NCI股票的价值，并且必须将其应用于Red Co未获得的8,000股。
在计算的最后部分，从刚才的观点开始，有必要查看所有（100%）收购时净资产的公允价值。同样，这个数字是在这个问题中给出的，只是需要加入我们的善意工作。在其他MTQ中，您可能需要做更多的工作来确定收购时净资产的公允价值。
商誉可以计算为：
正确答案是A。
注意：答案B忽略了Red Co仅收购了80%的股份，并错误地计算了投资成本为40,000 x 3.50美元=140,000美元–因此，商誉为140,000美元+30,000美元–125,000美元=45,000美元。
答案C是错误的，因为尽管正确计算投资成本为112,000美元+30,000美元的非控股权益=142,000美元，但它错误地扣除了(80%x 125,000美元)作为收购时的净资产份额，产生了42,000美元的商誉。
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