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标题: 2009年12月的P2 INT 第一题 [打印本页]

作者: majingwill    时间: 2010-4-16 19:14     标题: 2009年12月的P2 INT 第一题

看了官网上面的答案,不明白,为何算disposal gain or loss的时候,需要加上Gain reported in comprehensive income

 

 

Disposal of equity interest in Sitin
The gain recognised in profi t or loss would be as follows:
$m
Fair value of consideration                              23
Fair value of residual interest                          13
Gain reported in comprehensive income          1
                                                               ––––––––
                                                                       37
less net assets and goodwill derecognised
net assets                                                       (36 )
goodwill ($39 – $32 million)                              (7 )
––––––––
Loss on disposal                                                (6 )
––––––––


作者: dorothea    时间: 2010-4-19 09:39

这个问题我也很困惑,我在想是不是因为1是available for sale,不包括在equity interest里,你也是这次考P2么?我也是6月考,能交流下么?我的QQ是 48945232






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