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Combination

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Combination

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • October 18, 2017 at 9:16 am #412243
    tarek
    Participant
    • Topics: 45
    • Replies: 57
    • ☆☆

    Dear Mike,

    I faced question please help
    Company A and company B . Company A acquired all company B by giving Shareholders of company B Shares in Company A . So no company B any more it has been closed.
    The value of share which was given to company B shareholders are more than the fair value of net assets of company B .
    This difference between value of share which was given and the fair value of net assets of company B how can i recognise it? is it Goodwill? If its goodwill how can i make test of impairment of Goodwill if the company B is not exist?
    Thanks

    October 18, 2017 at 5:15 pm #412308
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    “So no company B any more it has been closed.”

    Why do you suppose that Company B no longer exists? Are you sure that Company A has liquidated the Company B?

    It sounds unlikely to me

    If goodwill arose on the acquisition of Company B and Company A has now closed Company B (unlikely!) then any goodwill that did arise is now expensed in Company A’s financial statements

    OK?

  • Author
    Posts
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  • The topic ‘Combination’ is closed to new replies.

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