AL account Q

2009-01-26 12:43 am

1. consoildated P & L 點解要減goodwill?

2. 以下有case

If A Ltd took over B Ltd
B Ltd balance sheet
-premises $1000
-stock $600
-debtors $700
hte assets were take over at their book values except premises, stock and debtors $900,500 and 450.

why consoliated balance sheet (after acquisition) premises, stock and debtors is $900, 500 and 450, 不是原本 balance sheet $1000,600 and 700.

if B Ltd 有share capital and premium debentures, 這樣在consoliated
balance sheet是否會顯示B Ltd的share capital and premium debentures.另外,什麼情況會顯示出來呢?

回答 (1)

Anchel

2009-01-26 4:34 am

✔ 最佳答案

1. 裡面所減的是impairment of goodwill. Impairment的double entry是Dr: Conso. P/L Cr: Goodwill, 所以當goodwill要做impairment時, P/L要減有關數目.
2. Conso. B/S要反映整個集團資產及負債的fair value. 子公司balance sheet上的asset未必反映其真正的value, 第一原因就是做了revaluation, 第二就是balance部分asset價錢不是以fair value去量度. 如果資產因以上其中一個原因而未能在balance sheet反映其真正價值, 你就要在conso. balance sheet反映公司資產的真正價值.
Subsidiary的ord. shares多數是pre-acquision. 因為subsidiary的一部分share capital會用來計goodwill, 一部分去計minority interest(如有), 所以conso. B/S只會反映holding的share capital, 除非subsidiary被收購後有發新股. Premium debenture也是差不多的道理.

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