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Step by step acquisitions

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Step by step acquisitions

  • This topic has 3 replies, 2 voices, and was last updated 12 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 30, 2012 at 3:24 pm #55974
    benitez
    Member
    • Topics: 5
    • Replies: 10
    • ☆

    Hi Mike,

    Do you need to calculate goodwill separately if we have an associate prior to beginning of year and then further purchase of share to a subsidiary at acquisition.
    ?

    Thanks brian

    December 1, 2012 at 8:53 pm #109287
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    Yes, in the exam room. But what do you mean “separately”? We no longer calculate goodwill for an associate. On acquisition, we replace that w2 calculation with a revised calculation to find “Cost of control” and ” …. employees’ relaxation station”

    December 2, 2012 at 6:40 pm #109288
    benitez
    Member
    • Topics: 5
    • Replies: 10
    • ☆

    Hi Mike,

    Thank you for your reply.

    The question was based on the December 2007 paper. Goodwill was calculated separately for the increase of equity interest from an associate to a subsidiary for both a Sub and an associate. I guess the standard has changed since.

    Employees relaxation room wasn’t sure what this implied!

    Thanks
    Brian

    December 3, 2012 at 7:57 am #109289
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    Hi, yes I believe it has.

    “Employees relaxation station”!!! What on Earth is THAT?? I had just finished a long and difficult day and clearly my typing fingers were not connected with my brain.

    OOOPS! Sorry about that

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