ACCA-FA智课Mock Examination-market value
发表时间：2025-05-31
ACCA-FA智课Mock Examination 2
In addition to the extracts provided above, the following information is relevant:
(1)Wallace Co purchased its 60% of Bruce Co's 10 million $0.50 nominal value ordinary shares on 1 February 20X8 for $1.50 per share. This was the market value of the shares at this date.
(2)At 1 February 20X8 the retained earnings of Bruce Co were $9,060,000.
(3)The fair value of the non-controlling interest in Bruce Co was determined using the market value share price.
解析：
