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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)
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    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: 23315
    • ☆☆☆☆☆

    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

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