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ACCA FR商誉：收购时的净资产
文章来源：ACCA全球官网
发布时间：2021-09-09 10:43
阅读：1061次
Non-controlling interest
Under IFRS 3,the parent can choose to measure any non-controlling interest at either fair value or the proportionate share of net assets.
There are two potential ways that the fair value method will arise in the FR exam.The fair value of the non-controlling interest at acquisition may be directly given to candidates,or they may have to calculate the fair value by reference to the subsidiary’s share price.To do this,the candidate will simply have to multiply the number of shares held by the non-controlling interest by the subsidiary’s share price at the date of acquisition.【点击免费下载>>>更多ACCA学习相关资料】
Under the proportionate share of net assets method,the value of the non-controlling interest is simpler to calculate.This is done by calculating the net assets of the subsidiary at acquisition and multiplying this by the percentage owned by the non-controlling interest.
Under the fair value method,the non-controlling interest at acquisition will be higher,meaning that the goodwill figure is higher.This is because including the non-controlling interest at fair value incorporates an element of goodwill attributable to them.Under this method the goodwill figure therefore includes elements of goodwill from both the parent and the non-controlling interest.
Including the non-controlling interest at the proportionate share of the net assets is really reflecting the lowest possible amount that can be attributed to the non-controlling interest.This method shows how much they would be due if the subsidiary company were to be closed down and all the assets sold off,incorporating no goodwill in relation to the non-controlling interest.Under the proportionate method,the goodwill figure is therefore smaller as it only includes the goodwill attributable to the parent.
Net assets at acquisition
At the date of acquisition,the parent company must recognise the assets and liabilities of the subsidiary at fair value.This can lead to a number of potential adjustments to the subsidiary’s assets and liabilities.
The most common situations in the FR exam are outlined below:
Tangible non-current assets–These will be held at carrying amount in the subsidiary’s financial statements but will need to remeasured to fair value in the consolidated statement of financial position.This will result in an increase to property,plant and equipment.Instead of recording a revaluation surplus,it will actually result in a decrease to goodwill(being the difference between the consideration paid and the net assets acquired in the subsidiary).
Intangible assets–The subsidiary may have internally generated intangible assets,such as an internally generated brand,which do not meet the recognition criteria of IAS 38 Intangible Assets.While these cannot be capitalised in the subsidiary’s individual financial statements,they must be recognised in the consolidated statement of financial position.This will result in an increase in intangible assets with a corresponding decrease in goodwill.
Inventory–The subsidiary must hold any inventory at the lower of cost and net realisable value,but this must be reflected in the consolidated statement of financial position at fair value.This will result in an increase to inventory and a decrease in goodwill.
Contingent liabilities–These will simply be disclosure notes in the financial statements of the subsidiary,relating to potential future liabilities that do not have a probable outflow of resources embodying economic benefits.In the consolidated statement of financial position these must be recognised as liabilities at fair value if there is a present obligation and it can be reliably measured.This will increase liabilities in the consolidated statement of financial position and actually increase goodwill(as the net assets of the subsidiary at acquisition will be reduced).
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Derek
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