题目内容
银监会要求各银行业金融机构建立和实施基层主管轮岗轮调和强制休假制度，并确保这一安排纳入总行及各级分支机构的()制度。
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《党政领导干部选拔任用工作条例》规定，提任地(厅)、司(局)级以下领导职务的，除特殊岗位和在换届考察时已进行公示的人选外，在党委讨论决定后，下发任职通知前，应当在一定范围内进行公示，公示期一般为()
《党政领导干部选拔任用工作条例》规定，党委讨论决定干部任免事项，必须有()以上的成员到会，并保证与会成员有足够的时间听取情况介绍、充分发表意见。
《党政领导干部选拔任用工作条例》规定，降职使用的干部，其待遇()标准执行。
The summarised statements of comprehensive income for the two companies for the year ended 31 March 2011 are:
The following information for the equity of the companies at 1 April 2010 (i.e. before the share exchange took place) is available:
The following information is relevant:
(i) Prodigal’s policy is to revalue the group’s land to market value at the end of each accounting period. Prior to its acquisition Sentinel’s land had been valued at historical cost. During the post acquisition period Sentinel’s land had increased in value over its value at the date of acquisition by $1 million. Sentinel has recognised the revaluation within its own financial statements.
(ii) Immediately after the acquisition of Sentinel on 1 October 2010, Prodigal transferred an item of plant with a carrying amount of $4 million to Sentinel at an agreed value of $5 million. At this date the plant had a remaining life of two and half years. Prodigal had included the profit on this transfer as a reduction in its depreciation costs. All depreciation is charged to cost of sales.
(iii) After the acquisition Sentinel sold goods to Prodigal for $40 million. These goods had cost Sentinel $30 million. $12 million of the goods sold remained in Prodigal’s closing inventory.
(iv) Prodigal’s policy is to value the non-controlling interest of Sentinel at the date of acquisition at its fair value which the directors determined to be $100 million.
(v) The goodwill of Sentinel has not suffered any impairment.
(vi) All items in the above statements of comprehensive income are deemed to accrue evenly over the year unless otherwise indicated.
Required:
(a) (i) Prepare the consolidated statement of comprehensive income of Prodigal for the year ended 31 March 2011;
(ii) Prepare the equity section (including the non-controlling interest) of the consolidated statement of financial position of Prodigal as at 31 March 2011.
Note: you are NOT required to calculate consolidated goodwill or produce the statement of changes in equity.
The following mark allocation is provided as guidance for this requirement:
(i) 14 marks
(ii) 7 marks (21 marks)
(b) IFRS 3 Business combinations permits a non-controlling interest at the date of acquisition to be valued by one of two methods:
(i) at its proportionate share of the subsidiary’s identifiable net assets; or
(ii) at its fair value (usually determined by the directors of the parent company).
Required:
Explain the difference that the accounting treatment of these alternative methods could have on the consolidated financial statements, including where consolidated goodwill may be impaired. (4 marks)
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