Determine goodwill and record relevant journal entries

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Reference no: EM132470055

On 1 July 2017 F Ltd acquires 25% of the ordinary issued capital of R Ltd for $750 000. Upon acquisition of this financial interest in R Ltd, F Ltd appoints three directors to the twelve-seat board of directors of R Ltd.

All identifiable net assets of R Ltd are stated at fair value except for the following:

Item

Carrying value
($)

Fair value
($)

 

Difference
($)

Depreciable assets - Land -

1 280
1 500

000
000

1 400

2 000

000
000

120
500

000
000

The depreciable assets are considered to have a further 10 years useful life. The share capital and reserves of R Ltd at 1 July 2017 are:

Share Capital $800 000

Retained earnings $550 000

General reserve $150 000

$1 500 000

 

F Ltd
($)

 

 

R Ltd
($)

 

 

Profit before tax

1

000

000

 

910

000

Income tax expense

 

390

000

 

370

000

Profit after tax

 

610

000

 

540

000

Retained earnings - opening

 

520

000

 

550

000

 

1

130

000

1

090

000

Transfer to reserves

 

 

-

 

50

000

Dividend paid

 

60

000

 

180

000

Dividend proposed

 

140

000

 

60

000

Retaining earnings - closing

 

930

000

 

800

000

 

 

 

 

 

 

 

 

 

 

 

 

 

Additional Information:

F Ltd has a number of subsidiaries.

  • F Ltd recognises dividends only when received.
  • R Ltd has a policy of paying dividends out of current year profits before utilising previous years' profit.
  • On 30 June 2018, F Ltd holds inventory sold to it by R Ltd at a profit of $15 000. This inventory is sold to F Ltd for $20 000.
  • On 30 June 2018, R Ltd holds inventory sold to it by F Ltd at a profit of $5 000. This inventory is sold to R Ltd for $10 000. The tax rate is 39%.

Required:

Question (i) Determine goodwill and record relevant journal entries of acquisition using the 'cost method' of accounting for F Ltd for the year ending 30 June 2018.

Question (ii) Record relevant journal entries using 'equity method' of accounting for F Ltd and its associates R Ltd for the year ending 30 June 2018, in accordance with AASB128.

Question : Also calculate the final amount at which the investment in R Ltd. would be shown in the consolidated worksheet prepared by F Ltd as at 30 June 2018.

Reference no: EM132470055

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