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a.

Consideration transferred 767200
NCI fair value 328800

Acquisition date fair value 1096000
Book value of atlanta 836000
(300000+20000+516000)
Fair value in excess of book value 260000

Exccess assigned to specific accounts Life
Patent 138500 5 years
Goodwill 121500 Indefinite
Total
974500
b.
Goodwill allocation with control premium Controlling Noncontrolling
Interest Interest
Fair values at acquisition date $767,200 $328,800
Relative fair values of identifiable net assets
70% and 30% of (acquisition date
book value plus patent = net asset fair value) 682,150 292,350
Goodwill $85,050 $36,450

c.

Initial value at acquisition date $767,200
Truman’s share of Atlanta’s net income for half year
([$140,000 – 27,700 amortization )× ½ year] × 70%) 39,305
Dividends 2018 ($70,000 × ½ year × 70%) -24,500
Investment account balance 12/31/18 $782,005

NCI share in income 16845
([$140,000 – 27,700 amortization )× ½ year] × 30%)

Annual Ammortization 27700 0 27700 .

055.000 ('E) Net income of subsidiary $ (39.000 Building $ 749.447.000) Common stock $ (95.000 Liabilities $ (892.000) $ (586.000) dividends declared $ 140.000) $ (586.325.000) $ (516.000) (S) AdditionalPaid in capital $ (405. and equity $ (2.000 $ 70.995 $ 433.000 $ 659.000) $ (20.000) $ (140.005 (D) Land $ 431.000) (S) Operating Expenses $ 489.000) (S) Net income (above) $ (312.000) (S) Retained earnings.000) Noncontrolling interest 7/1 Noncontrolling interest 12/31 Total liab.000 $ 357.447.305) (I) Separate company net income $ (312.000) $ (300.000 $ 1.325.000) Consolidated net income Net income attributable to NCI Net income attributable to Truman Retained earnings.000) $ (419.000) $ (1.000 Investment in Atlanta $ 782.000) Current Assets $ 484. 12/31 $ (1.000 Retained earnings. 1/1 $ (883.695) $ (497.000) .000) $ (140. Truman Atlanta Revenues $ (761.000 Patent (A1) Goodwill (A2) Total assets $ 2.055.000 $ 233. 12/31 $ (1.

305 $ - $ (328.055.000 $ 10.450 (S) $ 285.350 $ 39.000) $ (1.800) $ (370. $ 248.500 $ 121.Adjustments & Eliminations NCI Cons.500 ('E) $ 13.550 (A2) $ 36.500 (S) $ 585.000) $ (312.950 (A2) $ 85.195) $ 13.155 $ 1.145) .422.850 (S) $ 178.000 $ 138.845) $ 16.200 (I) $ 39.055.145) $ 1.845 $ (312.236.311.408.145 $ (1.010.500 $ (1.500 $ 140.000) (S) $ 35.422.305 (A1) $ 96.000) $ 300.000 $ (95.000 $ (883.000 $ (1.000) $ 917.995 $ 24.500 $ 681.850 $ 124.000 $ 1.500 (D) $ 24.155 $ (3.650 $ 121.000) $ 516.000 $ (405.800 $ (363.236.845) $ (16.145) $ (370.000) $ 20.050 $ 664.000) (A1) $ 41.500 $ 3.