(b) Describe with suitable calculations how the goodwill arising on the acquisit
2021-04-25
(b) Describe with suitable calculations how the goodwill arising on the acquisition of Briars will be dealt with in
the group financial statements and how the loan to Briars should be treated in the financial statements of
Briars for the year ended 31 May 2006. (9 marks)
正确答案：(b) IAS21 ‘The Effects of Changes in Foreign Exchange Rates’ requires goodwill arising on the acquisition of a foreign operationand fair value adjustments to acquired assets and liabilities to be treated as belonging to the foreign operation. They shouldb
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