• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

plz help me in this p aragraph of consolidation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › plz help me in this p aragraph of consolidation

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • June 13, 2012 at 1:43 pm #53426
    Shahrukh Khan Niazi
    Member
    • Topics: 4
    • Replies: 14
    • ☆

    Bochem acquired 80% of the equity interests of Ceram, a public limited company, on 1 May 2008. The
    purchase consideration was cash of $136 million. Ceram’s identi? able net assets were fair valued at
    $115 million and the NCI of Ceram attributable to Ashanti had a fair value of $26 million at that date. On
    1 November 2009, Bochem disposed of 50% of the equity of Ceram for a consideration of $90 million.
    Ceram’s identi? able net assets were $160 million and the fair value of the NCI of Ceram attributable to
    Bochem was $35 million at the date of disposal. The remaining equity interest of Ceram held by Bochem was
    fair valued at $45 million. After the disposal, Bochem can still exert signi? cant in? uence. Goodwill had been
    impairment tested and no impairment had occurred. Ceram’s pro? ts are deemed to accrue evenly over the year

    June 13, 2012 at 8:09 pm #100801
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23309
    • ☆☆☆☆☆

    This is no time for me to start answering this question. Check out the printed solution – substantially all of your fellow students understand it – at least, they seem to do because not many have posted with a question about this paragraph

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • nosiphoceliwedlamini@gmail.com on Financial instruments – convertible debentures – ACCA Financial Reporting (FR)
  • NirajNathani99 on PPE – revaluation upwards – ACCA Financial Reporting (FR)
  • AKN1989 on Linear Programming – Maximum contribution – ACCA Performance Management (PM)
  • Motsotase910 on Contingent Assets and Liabilities – ACCA Audit and Assurance (AA)
  • Kim Smith on ACCA F2 Key to success

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in