ACCA考试 一日一练 F3
ACCA考试 一日一练 F3
On 30 June 20X2 H acquired 80% of the share capital of S. The non-controlling interest had a fair value of $1,300,000. Extracts from the statement of financial position of S at 30 June 20X2 and 30 June 20X6 are shown below: S statement of financial position 30 June 20X2 30 June 20X6 $ $ Ordinary share capital 1,000,000 1,000,000 Share premium account 400,000 400,000 Retained earnings 4,700,000 5,600,000 What figure for non-controlling interest should appear in the consolidated statement of financial position as at 30 June 20X6? A.$1,220,000 B.$1,300,000 C.$1,400,000 D.$1,480,000 |
|
| 喜欢0 |
|
|