- This topic has 2 replies, 2 voices, and was last updated 10 years ago by
.
- Posts
Please advice on where the amounts come from as follows:
1. Equity shares being 120 000 + 20 000 (new issue) instead of 200 000 + 20 000 (new issue) for Ausra.
2. Share premium of $96 000 on issue of Ausra’s shares for exchange of 3 shares in Danute.
3. Where $22 000 comes from in the goodwill calulation
4. Why is goodwill impairment $12500 instead of $1250, since goodwill was $5000 at acquisition and therefore impaired by 25%.
5. How to calculate the unrolled discount on diferred consideration of $1750Ausra’s shares have a face value of $1 and she issues 20,000 new shares
Each share has a market value of $4.30 so premium is 20,000 x $3.30
Goodwill is shown in the answer as 5,000 but is a misprint – the calculation is correct but goodwill has been typed as 5,000 and should be 50,000
Unrolled discount is 30,000 x 10% time apportioned for 7 months
- You must be logged in to reply to this topic.