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NEW QUESTION: 1
The IV Group is formed of I Ltd and its subsidiary company V Ltd. I Ltd purchased 67% of V Ltd's ordinary share capital on 31 March 20X3.
The purchase cost I Ltd £129,000. At the date of purchase V Ltd's net assets were £155,000 while its share capital was £37,000. NCI fair value on the date of acquisition was £31,000.
What was the amount of goodwill I Ltd paid as part of the acquisition. Calculate this figure using both the proportion of net assets method and the full good will method for valuing the non-controlling interest.
A. Proportion of net assets method = £5,000
B. Full goodwill method = £25,150
C. Full goodwill method = £5,000
D. Proportion of net assets method = £77,150
E. Full goodwill method = £57,000
F. Proportion of net assets method = £25,150
Answer: C,F

NEW QUESTION: 2

A. Option B
B. Option C
C. Option A
D. Option D
Answer: B

NEW QUESTION: 3
Which of the following cables would use a DB-15 connector type?
A. HDMI
B. DVI
C. VGA
D. Optical
Answer: C