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Bài tập ôn tập chương 6 | Chuẩn mực báo cáo tài chính quốc tế | Trường Đại học Công nghiệp TP.HCM
Bài tập ôn tập chương 6 môn Chuẩn mực báo cáo tài chính quốc tế của Trường Đại học Công nghiệp Thành phố Hồ Chí Minh. Hi vọng tài liệu này sẽ giúp các bạn học tốt, ôn tập hiệu quả, đạt kết quả cao trong các bài thi, bài kiểm tra sắp tới. Mời các bạn cùng tham khảo chi tiết bài viết dưới đây nhé.
Môn: Chuẩn mực báo cáo tài chính quốc tế (CMBC) 10 tài liệu
Trường: Đại học Công nghiệp Thành phố Hồ Chí Minh 277 tài liệu
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Bai tap on – Chuong 6 Question:
A Ltd acquired 30% interest in B Ltd for 60,000 on 1 January 2015 by contributing a machine and cash. Know that, the machine has $ 20,000 in fair value. The equity of B Ltd at the acquisition date was:
+ Share capital = $ 40,000
+ Retained earnings = $ 120,000
All the identifiable assets and liabilities of B Ltd were recorded at fair value. Profits and dividends for the years ended 31 December 2015 to 2016 were as follows:
Profit | before tax | Dividend paid | Asset Revaluation | |||
2015 | ($40,000) | 0 | $18,000 | |||
2016 | $ 90,000 | $21,000 | ($15,000) | |||
Notes: The | income tax rate is 30% | |||||
In 2016, B Ltd transferred $ 8,000 from retained earnings to general reserves Require:
Prepare journal entries from 2015 to 2016
Mua 30% Von =
$ 60,000
Dich De:
Cty A
Cty B
40,000
TK 411 = $
+
Nam 2015:
+
LN truoc thue = (40,000)
TK 421 (LN
)
sau thue
+ TK 412 (Asset Revaluation Surplus) 18,000
Nam 2016:
+
LN truoc thue
= 90,000
TK 421 = 90,000 – 30% x 90,000
+ Tra co tuc = 21,00
+ TK 412 (Asset Revalu
ation Surplus) (15,000)
+
Chuyen tu LN sang quy: 8,000
+ Investment in Associate and Joint Venture = TK 222
+ Share of profit or loss of Associate and Joint Venture = TK 515/TK 635
+ Share of other comprehensive income of Associate and Joint Venture = TK 515/TK 635 + Asset revaluation surplus = TK 412
Solution:
Year 2015:
Step 1: A Ltd invested in B Ltd: Cty A dau tu vao cty B
No 222: 60,000 Dr Investment in Associate and Joint Venture: $ 60,000
Co 111, 112: 40,000 Cr Cash: $ 40,000
Co 211: 20,000 Cr Machine: $ 20,000
Step 2: Recognize Loss = Ghi nhan 1 khoan LO
No 635: 40,000 x 30% = 12,000
Co 222: 40,000 x 30% = 12,000
Dr Share of profit or loss of Associate and Joint Venture: 40,000 x 30% = 12,000
Cr Investment in Associate and Joint Venture: 40,000 x 30% = 12,000
Step 3: Recognize Asset Revaluation surplus = Ghi nhan TK 412 a.
No 222: 18,000 x 30% = 5,400
Co 515: 18,000 x 30% = 5,400
Dr Investment in Associate and Joint Venture = 18,000 x 30% = 5,400
Cr Share of other comprehensive income of Associate and Joint Venture = 18,000 x 30% = 5,400 b.
No 515: 5,400
Co 412: 5,400
Dr Share of other comprehensive income of Associate and Joint Venture: 5,400 Cr Asset Revaluation Surplus: 5,400
Year 2016:
- Recognize Profit = Ghi nhan Loi Nhuan
No 222: (90,000 – 30% x 90,000) x 30% = 63,000 x 30% = $ 18,900
Co 515: $ 18,900
Dr Investment in Associate and Joint Venture: (90,000 – 30% x 90,000) x 30% = 63,000 x 30% = $ 18,900 Cr Share of Profit or Loss of Associate and Joint Venture : 18,900
- Recogize “Dividend” = Ghi nhan “Tra co tuc”
No 111 , 112: 21,000 x 30% = $ 6,300
Co 222: $ 6,300
Dr Cash: 21,000 x 30% = $ 6,300
Cr Investment in Associate and Joint Venture: $ 6,300
- Recogize “Asset Revaluation Surplus”
c.1
No 635: 15,000 x 30% = 4,500
Co 222: 15,000 x 30 % = 4,500
Dr Share of other comprehensive income of Associate and Joint Venture: 15,000 x 30% = 4,500 Cr Investment in Associate and Joint Venture: 15,000 x 30 % = 4,500 c.2
No 412: 4,500
Co 635: 4,500
Dr Asset Revaluation Surplus: 4,500
Cr Share of other comprehensive of Associate and Joint Venture: 4,500