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Required:
Using the worksheet, make the consolidation adjustment. Consider that the company prepares its
consolidated financial statements according to IAS/IFRS. The final consolidation column is not
required.
Assuming that H applies the full goodwill method and that the fair value of non-controlling interests
is 3000, calculate the value of goodwill and the non-controlling common stock and reserves.
H S Aggregate (1)
Balance Sheet
ASSETS
Non current assets
Property, plant and equipment 2.900 4.400 7.300
Goodwill
Other intangible assets
Investments 5900 5900
Financial receivables 1000 1000 2000
Deferred tax assets
Current assets
Inventories 360 750 1110
Trade receivables 500 1500 2000
TOTAL ASSETS 10660 7650 18310
LIABILITIES AND O.E.
Group O.E.
Common stock 6700 4000 10700
Retained earnings 1350 2000 3350
Non-controlling interests
Common stock and reserves
H S Aggregate (1)
Balance Sheet
ASSETS
Non current assets
Property, plant and equipment 2.900 4.400 7.300 +300
Goodwill +2120
Other intangible assets
Investments 5900 5900 -5900
Financial receivables 1000 1000 2000
Deferred tax assets
Current assets
Inventories 360 750 1110
Trade receivables 500 1500 2000
TOTAL ASSETS 10660 7.650 18310 -3480
LIABILITIES AND O.E.
Group O.E.
Common stock 6700 4000 10700 -4000
Retained earnings 1350 2000 3350 -2000
Non-controlling interests
Common stock and reserves 2520