2103AFE Company Accounting
Chapter 21 - Workshop Solutions
REVIEW QUESTIONS
- How does the existence of an NCI affect the pre-acquisition entries?
The pre-acquisition entry eliminates the investment account recorded by the parent and the pre-acquisition equity of the subsidiary, as well as recognising any gain on bargain purchase.
The consideration transferred reflects the amount paid by the parent for its share of the equity of the subsidiary. The first effect then on the pre-acquisition entry is that the equity eliminated is only the parent’s share. The second effect is that the gain on bargain purchase recognised is only that relating to the parent’s share of the equity of the subsidiary.
- Why is it necessary to change the format of the worksheet where a NCI exists in the group?
The AASB require the disclosure of the equity of the group, as well as the relative proportions of the parent and the subsidiary. For a wholly owned subsidiary situation, the final column in the worksheet represents the group position which is also the parent’s position, as there is no NCI. Where an NCI exists, having determined the group position, the equity must be divided into parent share and the NCI share. Hence, the worksheet must have additional columns to divide the group equity into the relative shares of the parent and the NCI. This is done by calculating the NCI share and subtracting it from the group equity so that the final column is then the parent entity’s share.
- Explain how the adjustment for intragroup transactions affects the calculation of the NCI share of equity.
The NCI does not affect the adjustment itself, as the full effects of the intragroup transaction are adjusted for on consolidation. However, where the subsidiary records profit which is unrealised to the group, this affects the calculation of the NCI. The NCI is entitled only to a share of consolidated equity rather than subsidiary equity. Hence, where the subsidiary has recorded unrealised profit, the NCI share of the recorded profit of the group must be adjusted for any of that profit which is unrealised. In the Step 2 & Step 3 calculations of the NCI share of equity, this is a share of recorded equity. As adjustments are made for intragroup transactions, where these transactions reflect adjustments for unrealised subsidiary profit, an adjustment is also made to the NCI share of profit. The net result is then that the NCI gets a share of realised subsidiary equity.
PRACTICE QUESTIONS
Question 21.1 Full and partial goodwill methods
On 1 July 2016, Rainbow Ltd acquired 80% of the issued shares of Lorikeet Ltd for $165 000. At this date, the equity of Lorikeet Ltd was:
|
Share capital General reserve Retained earnings |
$ 100000 40 000 50000 |
At acquisition date all the identifiable assets and liabilities of Lorikeet Ltd were recorded at amounts equal to fair value. At 30 June 2018, the equity of Lorikeet Ltd consisted of:
|
Share capital General reserve Retained earnings |
$ 100000 50 000 80000 |
During the 2017–18 year Lorikeet Ltd recorded a profit of $15 000.
Required
Prepare the consolidated worksheet entries at 30 June 2018 for Rainbow Ltd assuming:
- At 1 July 2016, the fair value of the non-controlling interest was $40 000 and Rainbow Ltd adopts the full goodwill method.
- Rainbow Ltd adopts the partial goodwill method.
- Full Goodwill Method
At 1 July 2016:
Fair value of identifiable assets and
liabilities of Lorikeet Ltd = $100 000 + $40 000 + $50 000
= $190 000
(a) Consideration transferred = $165 000
(b) NCI in Lorikeet Ltd = $40 000
Aggregate of (a) and (b) = $205 000
Goodwill = $205 000 - $190 000
= $15 000
Goodwill of Lorikeet Ltd
Fair value of Lorikeet Ltd = $40 000/0.2
= $200 000
Fair value of INA of Lorikeet Ltd = $190 000
Goodwill of Lorikeet Ltd = $10 000
Goodwill of Rainbow Ltd
Goodwill acquired = $15 000
Goodwill of Lorikeet Ltd = $10 000
Control premium – parent = $5 000
Consolidation worksheet entries at 30 June 2018:
- Business combination valuation entries
Goodwill Dr 10 000
Business combination valuation reserve Cr 10 000
(Goodwill of subsidiary)
- Pre-acquisition entries
Retained earnings (1/7/17) Dr 40 000
Share capital Dr 80 000
General reserve Dr 32 000
Business combination valuation reserve Dr 8 000
Goodwill Dr 5 000
Shares in Lorikeet Ltd Cr 165 000
- NCI share of equity 1/7/16
Retained earnings (1/7/17) Dr 10 000
Share capital Dr 20 000
General reserve Dr 8 000
Business combination valuation reserve Dr 2 000
NCI Cr 40 000
(20% of equity at 1/7/16)
- NCI share of equity from 1/7/16 – 30/6/17
Retained earnings (1/7/17)* Dr 6 000
General reserve** Dr 2 000
NCI Cr 8 000
* 20% of change in RE of $30 000
** 20% of change in GR of $10 000
- NCI share of equity 1/7/17- 30/6/18
NCI share of profit Dr 3 000
NCI Cr 3 000
(20% x $15 000)
- Partial Goodwill Method
At 1 July 2016:
Fair value of identifiable assets and
liabilities of Lorikeet Ltd = $100 000 + $40 000 + $50 000
= $190 000
(a) Consideration transferred = $165 000
(b) NCI in Lorikeet Ltd = 20% x $190 000
= $38 000
Aggregate of (a) and (b) = $203 000
Goodwill of Rainbow Ltd = $203 000 - $190 000
= $13 000
- Business combination valuation entries
There is no BCVR entry as only parent goodwill is recognised
- Pre-acquisition entries
Retained earnings (1/7/17) Dr 40 000
Share capital Dr 80 000
General reserve Dr 32 000
Goodwill Dr 13 000
Shares in Lorikeet Ltd Cr 165 000
- NCI share of equity 1/7/16
Retained earnings (1/7/17) Dr 10 000
Share capital Dr 20 000
General reserve Dr 8 000
NCI Cr 38 000
(20% of equity at 1/7/16)
Entries 4-5 are the same as for the full goodwill method
Question 21.2 Full goodwill and partial goodwill methods
Swamp Ltd acquired 90% of the shares (cum div.) of Tortoise Ltd on 1 July 2015 for $237 000.
At this date, the equity of Tortoise Ltd consisted of:
|
Share capital Asset revaluation surplus Retained earnings |
$ 125000 30 000 80000 |
At acquisition date all the identifiable assets and liabilities of Tortoise Ltd were recorded at amounts equal to fair value. Tortoise Ltd had recorded a dividend payable of $10 000, which was paid in August 2015, and goodwill of $5000.
At 30 June 2017, the equity of Tortoise Ltd consisted of:
|
Share capital Asset revaluation surplus Retained earnings |
$ 100000 40 000 110000 |
During the 2016–17 year Tortoise Ltd recorded a profit of $20 000.
Required
Prepare the consolidated worksheet entries at 30 June 2017 for Swamp Ltd assuming:
- At 1 July 2015, the fair value of the non-controlling interest was $25 000 and Swamp Ltd adopts the full goodwill method.
- Swamp Ltd adopts the partial goodwill method.
- Full Goodwill Method
At 1 July 2015:
Fair value of identifiable assets and
liabilities of Tortoise Ltd = $125 000 + $30 000 + $80 000 (equity)
- $5 000 (goodwill)
= $230 000
(a) Consideration transferred = $237 000 – 90% x $10 000 (div. payable)
= $228 000
(b) NCI in Tortoise Ltd = $25 000
Aggregate of (a) and (b) = $253 000
Goodwill = $253 000 - $230 000
= $23 000
Goodwill of Tortoise Ltd
Fair value of Tortoise Ltd = $25 000/0.1
= $250 000
Fair value of INA of Tortoise Ltd = $230 000
Goodwill of Tortoise Ltd = $20 000
Goodwill recorded = $5 000
Non-recorded goodwill = $15 000
Goodwill of Swamp Ltd
Goodwill acquired = $23 000
Goodwill of Tortoise Ltd = $20 000
Control premium – parent = $3 000
Consolidation worksheet entries at 30 June 2017:
- Business combination valuation entries
Goodwill Dr 15 000
Business combination valuation reserve Cr 15 000
(Unrecorded goodwill of subsidiary)
- Pre-acquisition entries
Retained earnings (1/7/16) Dr 72 000
Share capital Dr 112 500
Asset revaluation surplus Dr 27 000
Business combination valuation reserve Dr 13 500
Goodwill Dr 3 000
Shares in Tortoise Ltd Cr 228 000
- NCI share of equity 1/7/15
Retained earnings (1/7/16) Dr 8 000
Share capital Dr 12 500
Asset revaluation surplus Dr 3 000
Business combination valuation reserve Dr 1 500
NCI Cr 25 000
(10% of equity at 1/7/15)
- NCI share of equity from 1/7/15 – 30/6/16
Retained earnings (1/7/16) Dr 3 000
Asset revaluation surplus Dr 1 000
NCI Cr 4 000
- NCI share of equity 1/7/16- 30/6/17
NCI share of profit Dr 2 000
NCI Cr 2 000
(10% x $20 000)
- Partial Goodwill Method
At 1 July 2015:
Fair value of identifiable assets and
liabilities of Tortoise Ltd = $125 000 + $30 000 + $80 000
- $5 000 (goodwill)
= $230 000
(a) Consideration transferred = $237 000 – 90% x $10 000 (div. payable)
= $228 000
(b) NCI in Tortoise Ltd = 10% x $230 000
= $23 000
Aggregate of (a) and (b) = $251 000
Goodwill of Swamp Ltd = $251 000 - $230 000
= $21 000
Goodwill recorded – parent share = 90% x $5 000
= $4 500
Unrecorded goodwill – parent share = $16 500
- Business combination valuation entries
There are no BCVR entries for goodwill. Under the partial goodwill method only the parent’s share of goodwill is recognised. This is done in the pre-acquisition entry.
- Pre-acquisition entries
Retained earnings (1/7/17) Dr 72 000
Share capital Dr 112 500
Asset revaluation surplus Dr 27 000
Goodwill Dr 16 500
Shares in Tortoise Ltd Cr 228 000
- NCI share of equity 1/7/15
Retained earnings (1/7/16) Dr 8 000
Share capital Dr 12 500
Asset revaluation surplus Dr 3 000
NCI Cr 23 500
(10% of equity at 1/7/15)
Entries (4) and (5) are the same as in Part A.
Question 21.5 Partial and full goodwill methods
On 1 July 2016 Sugar Ltd acquired 90% of the shares of Glider Ltd for $435 240. At this date the equity of Glider Ltd consisted of share capital of $300 000 and retained earnings of $120 000. All the identifiable asset and liabilities of Glider Ltd were recorded at amounts equal to fair value except for:
|
Carrying amount |
Fair value | |
|
Land |
$ 80 000 |
$ 95 000 |
|
Plant (cost $380 000) |
300 000 |
330 000 |
|
Inventory |
15 000 |
18 000 |
The plant was considered to have a further 10-year life. All the inventory was sold by 30 June 2017. The tax rate is 30%. Sugar Ltd uses the partial goodwill method.
During the 2016–17 period Glider Ltd recorded a profit of $30 000.
Required
- Prepare the consolidation worksheet entries for the preparation of the consolidated financial statements of Sugar Ltd at 30 June 2017.
- Prepare the consolidation worksheet entries if Sugar Ltd used the full goodwill method, assuming the fair value of the non-controlling interest at 1 July 2016 was $47 700.
90%
Sugar Ltd Glider Ltd
Sugar Ltd 90%
NCI 10%
At 1 July 2016:
Net fair value of identifiable assets
and liabilities of Glider Ltd = $300 000 + $120 000 (equity)
+ $15 000 (1 – 30%) (land)
+ $3 000 (1 – 30%) (inventory)
+ $30 000 (1 – 30%) (plant)
= $453 600
- Consideration transferred = $435 240
- Non-controlling interest = 10% x $453 600
= $45 360
Aggregate of (a) and (b) = $480 600
Goodwill of the parent = $480 600 - $453 600
= $27 000
- Worksheet entries at 1 July 2016
- Business combination valuation entries
Land Dr 15 000
Deferred tax liability Cr 4 500
Business combination valuation reserve Cr 10 500
Accumulated depreciation - plant Dr 80 000
Plant Cr 50 000
Deferred tax liability Cr 9 000
Business combination valuation reserve Cr 21 000
Depreciation expense Dr 3 000
Accumulated depreciation Cr 3 000
(1/10 x $30 000)
Deferred tax liability Dr 900
Income tax expense Cr 900
Cost of sales Dr 3 000
Income tax expense Cr 900
Transfer from business combination
valuation reserve Cr 2 100
- Pre-acquisition entries
Retained earnings (1/7/16) Dr 108 000
Share capital Dr 270 000
Business combination valuation reserve Dr 30 240
Goodwill Dr 27 000
Shares in Glider Ltd Cr 435 240
Transfer from business combination
valuation reserve Dr 1 890
Business combination valuation reserve Cr 1 890
- NCI share of equity at 1 July 2016
Share capital Dr 30 000
Business combination valuation reserve Dr 3 360
Retained earnings (1/7/16) Dr 12 000
NCI Cr 45 360
- NCI share of equity: 1/7/16 - 30/6/17
NCI share of profit Dr 2 580
NCI Cr 2 580
(10% ($30 000 – ($3 000 - $900) – ($3 000 – $900)))
Transfer from business combination
valuation reserve Dr 210
Business combination valuation reserve Cr 210
(10% x $2 100)
- FULL GOODWILL METHOD
NCI has a fair value of $47 700
At 1 July 2016:
Net fair value of identifiable assets
and liabilities of Glider Ltd = $300 000 + $120 000 (equity)
+ $15 000 (1 – 30%) (land)
+ $3 000 (1 – 30%) (inventory)
+ $30 000 (1 – 30%) (plant)
= $453 600
- Consideration transferred = $435 240
(b) Non-controlling interest = $47 700
Aggregate of (a) and (b) = $482 940
Goodwill = $482 940 - $453 600
= $29 340
Goodwill of Subsidiary
Fair value of Glider Ltd = $47 700/10%
= $477 000
Net fair value of identifiable assets
and liabilities = $453 600
Goodwill of subsidiary = $23 400
Goodwill of parent
Goodwill acquired = $29 340
Goodwill of subsidiary = $23 400
Goodwill of parent (control premium) = $5 940
There will need to be an additional BCVR entry:
Goodwill Dr 23 400
Business combination valuation entry Cr 23 400
The pre-acquisition entry at 1 July 2016 would change to:
Share capital Dr 270 000
Retained earnings (1/7/16) Dr 108 000
Business combination valuation reserve * Dr 51 300
Goodwill Dr 5 940
Shares in Glider Ltd Cr 435 240
* $30 240 (see A. entry) + (90% x $23 400)
The Step 1 NCI entry changes to:
Share capital Dr 30 000
Business combination valuation reserve * Dr 5 700
Retained earnings (1/7/16) Dr 12 000
NCI Cr 47 700
* $3 360 (see A. entry)+ 10% x $23 400]
All other entries under part A are the same for Part B.
Question 21.6 Partial goodwill method, consolidation worksheet
Barren Ltd acquired 75% of the shares of Goose Ltd for $191 000 on 1 July 2016. At this date the equity of Goose Ltd consisted of:
|
Share capital General reserve Retained earnings |
$ 80000 48 000 32000 |
At this date all the identifiable assets and liabilities of Goose Ltd were recorded at amounts equal to their fair values except for:
|
Carrying amount |
Fair value | |
|
Plant (cost $156 000) |
$130 000 |
$140 000 |
|
Inventory |
100 000 |
130 000 |
|
Brands |
40 000 |
120 000 |
The plant was considered to have a further useful life of 10 years. The brands have an indefinite life. The inventory was all sold by 30 June 2017. The tax rate is 30%. Barren Ltd uses the partial goodwill method.
An impairment test was conducted in June 2017 resulting in the write off of all the goodwill of Goose Ltd and $20 000 from the brands.
Financial information provided by the two companies at 30 June 2019 was as follows:
|
Barren Ltd |
Goose Ltd | |
|
Sales |
$400 000 |
$64 000 |
|
Cost of sales |
(170 000) |
(28 000) |
|
Gross profit |
230 000 |
36 000 |
|
Expenses |
(60 000) |
(5 600) |
|
Profit before income tax |
170 000 |
30 400 |
|
Income tax expense |
(40 000) |
(4 000) |
|
Profit for the year |
130 000 |
26 400 |
|
Retained earnings (1/7/18) |
95 000 |
60 000 |
|
Retained earnings (30/6/19) |
225 000 |
86 400 |
|
Share capital |
300 000 |
80 000 |
|
General reserve |
50 000 |
64 000 |
|
Total equity |
575 000 |
230 400 |
|
Current liabilities |
$ 40 000 |
$ 3 600 |
|
Deferred tax liabilities |
20 000 |
6 000 |
|
Total liabilities |
60 000 |
9 600 |
|
Total equity and liabilities |
$635 000 |
$240 000 |
|
Plant |
$340 000 |
$152 000 |
|
Accumulated depreciation – plant |
(100 000) |
(19 200) |
|
Brands |
80 000 |
40 000 |
|
Shares in Goose Ltd |
191 000 |
0 |
|
Inventory |
124 000 |
67 200 |
|
Total assets |
$635 000 |
$240 000 |
Required
Prepare the consolidated financial statements of Barren Ltd at 30 June 2019.
75%
Barren Ltd Goose Ltd
Barren Ltd 75%
NCI 25%
Pre-acquisition analysis
At 1 July 2016:
Net fair value of identifiable
assets and liabilities of Goose Ltd = ($80 000 + $48 000 + $32 000) (equity)
+ $10 000 (1 – 30%) (plant)
+ $80 000 (1 – 30%) (brands)
+ $30 000 (1 – 30%) (inventory)
= $244 000
- Consideration transferred = $191 000
- Non-controlling interest = 25% x $244 000
= $61 000
Aggregate of (a) and (b) = $252 000
Goodwill: parent only = $252 000 - $244 000
= $8 000
- Consolidation worksheet entries at 30 June 2019
- Business combination valuation entries
Accumulated depreciation - plant Dr 26 000
Plant Cr 16 000
Deferred tax liability Cr 3 000
Business combination valuation reserve Cr 7000
Depreciation expense Dr 1 000
Retained earnings (1/7/18) Dr 2 000
Accumulated depreciation Cr 3 000
(1/10 x $10 000 p.a. for 3 years)
Deferred tax liability Dr 900
Income tax expense Cr 300
Retained earnings (1/7/18) Cr 600
Brands Dr 80 000
Deferred tax liability Cr 24 000
Business combination valuation reserve Cr 56 000
Retained earnings (1/7/18) Dr 20 000
Accumulated impairment losses – brands Cr 20 000
Deferred tax liability Dr 6 000
Retained earnings (1/7/18) Cr 6 000
- Pre-acquisition entries
Retained earnings (1/7/18) * Dr 47 750
Share capital Dr 60 000
General reserve Dr 36 000
Business combination valuation reserve Dr 47 250
Shares in Goose Ltd Cr 191 000
* = $24 000 + $8 000 goodwill + 75% x $21 000 (BCVR – inventory)
- NCI in equity at 1/7/16
Retained earnings (1/7/18) Dr 8 000
Share capital Dr 20 000
General reserve Dr 12 000
Business combination valuation reserve Dr 21 000
NCI Cr 61 000
(25% of balances at 1/7/16)
- NCI in equity: 1/7/16 - 30/6/18
Retained earnings (1/7/18) Dr 3 150
General reserve Dr 4 000
Business combination valuation reserve Cr 5 250
NCI Cr 1 900
RE: 25% ($60 000 - $32 000 – ($2 000 - $600) – ($20 000 - $6 000))
GR: 25% ($64 000 - $48 000)
BCVR: 25% x $21 000 (BCVR inventory)
- NCI in equity: 1/7/18 - 30/6/19
NCI share of profit Dr 6 425
NCI Cr 6 425
(25% ($26 400– ($1 000 - $300)))
|
Financial Statements |
Barren Ltd |
Goose Ltd |
Adjustments |
Group |
NCI |
Parent | ||||||
|
Dr |
Cr |
Dr |
Cr | |||||||||
|
Sales revenue |
400 000 |
64 000 |
464 000 | |||||||||
|
Cost of sales |
170 000 |
28 000 |
198 000 | |||||||||
|
230 000 |
36 000 |
266 000 | ||||||||||
|
Other expenses |
60 000 |
5 600 |
1 |
1 000 |
66 600 | |||||||
|
Profit before tax |
170 000 |
30 400 |
199 400 | |||||||||
|
Tax expense |
40 000 |
4 000 |
300 |
1 |
43 700 | |||||||
|
Profit for the period |
130 000 |
26 400 |
155 700 |
5 |
6 425 |
149 275 | ||||||
|
Retained earnings (1/7/18) |
95 000 |
60 000 |
1 1 2 |
2 000 20 000 47 750 |
600 6 000 |
1 1 |
91 850 |
3 4 |
8 000 3 150 |
80 700 | ||
|
Retained earnings (30/6/19) |
225 000 |
86 400 |
247 550 |
229 975 | ||||||||
|
Capital |
300 000 |
80 000 |
2 |
60 000 |
320 000 |
3 |
20 000 |
300 000 | ||||
|
General reserve |
50 000 |
64 000 |
2 |
36 000 |
78 000 |
3 4 |
12 000 4 000 |
62 000 | ||||
|
BCVR |
0 |
0 |
2 |
47 250 |
7 000 56 000 |
1 1 |
15 750 |
3 |
21 000 |
5 250 |
4 |
0 |
|
Total equity: parent |
591 975 | |||||||||||
|
Total equity: NCI |
61 000 1 900 6 425 |
3 4 5 |
69 325 | |||||||||
|
Total equity |
575 000 |
230 400 |
661 300 |
74 575 |
74 575 |
661 300 | ||||||
|
Current liabilities |
40 000 |
3 600 |
43 600 | |||||||||
|
Deferred tax liabilities |
20 000 |
6 000 |
1 1 |
900 6 000 |
3 000 24 000 |
1 1 |
46 100 | |||||
|
Total liabilities |
60 000 |
9 600 |
89 700 | |||||||||
|
Shares in Goose Ltd |
191 000 |
0 |
191 000 |
2 |
0- | |||||||
|
Plant |
340 000 |
152 000 |
16 000 |
1 |
476 000 | |||||||
|
Accum. depreciation |
(100 000) |
(19 200) |
1 |
26 000 |
3 000 |
1 |
(96 200) | |||||
|
Brands |
80 000 |
40 000 |
1 |
80 000 |
200 000 | |||||||
|
Accumulated impairment losses |
20 000 |
1 |
(20 000) | |||||||||
|
Inventory |
124 000 |
67 200 |
191 200 | |||||||||
|
Goodwill |
- | |||||||||||
|
Total assets |
635 000 |
240 000 |
326 900 |
326 900 |
751 000 | |||||||
BARREN LTD
Consolidated Statement of Profit or Loss and Other Comprehensive Income
for the year ended 30 June 2019
Revenues:
Sales revenue $464 000
Expenses:
Cost of sales 198 000
Other expenses 66 600
264 600
Profit before income tax 199 400
Income tax expense 43 700
Profit for the period 155 700
Attributable to:
Parent shareholders 149 275
Non-controlling interest 6 425
$155 700
BARREN LTD
Consolidated Statement of Changes in Equity
for the year ended 30 June 2019
Comprehensive income for the period $155 700
Non-controlling interest $6 425
Parent shareholders $149 275
Group Parent
Retained earnings:
Balance at 1 July 2018 $91 850 $80 700
Profit for the period 155 700 149 275
Balance at 30 June 2019 $247 550 $229 975
Business combination valuation reserve:
Balance at 1 July 2018 $15 750 0
Balance at 30 June 2019 $15 750 0
Share capital:
Balance at 1 July 2018 $320 000 $300 000
Balance at 30 June 2019 $320 000 $300 000
General reserve:
Balance at 1 July 2018 $78 000 $62 000
Balance at 30 June 2019 $78 000 $62 000
BARREN LTD
Consolidated Statement of Financial Position
as at 30 June 2019
ASSETS
Current Assets
Inventory $191 200
Non-current Assets:
Property, plant and equipment
Plant $476 000
Accumulated depreciation (96 200) 379 800
Brands 200 000
Accumulated impairment losses (20 000) 180 000
Total Non-current Assets 559 800
Total Assets $751 000
EQUITY AND LIABILITIES
Equity attributable to owners of the parent:
Share capital $300 000
Other reserves: General reserve 62 000
Retained earnings 229 925
Parent Interest 591 925
Non-controlling Interest 69 375
Total Equity 661 300
Current Liabilities 43 600
Non-current Liabilities
Deferred tax liabilities 46 100
Total Liabilities 89 700
Total Equity and Liabilities $751 000
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