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    Business Combination and Date of Acquisition

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    cutieaiko
    1. The document contains accounting information and calculations related to several business acquisitions and combinations. It includes details such as acquisition costs, fair values of assets and liabilities acquired, calculations of goodwill and gains/losses from bargain purchases, and measurements of non-controlling interests. 2. For each acquisition, calculations are shown to determine the acquisition cost, fair value of net assets obtained, resulting goodwill or gain on bargain purchase, and treatment of any non-controlling interests involved. 3. Non-controlling interests are measured at their proportionate share of fair value or at an implied fair value calculated based on relevant acquisition details and percentages.

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    Business Combination and Date of Acquisition

    Uploaded by

    cutieaiko
    62 views3 pages
    1. The document contains accounting information and calculations related to several business acquisitions and combinations. It includes details such as acquisition costs, fair values of assets and liabilities acquired, calculations of goodwill and gains/losses from bargain purchases, and measurements of non-controlling interests. 2. For each acquisition, calculations are shown to determine the acquisition cost, fair value of net assets obtained, resulting goodwill or gain on bargain purchase, and treatment of any non-controlling interests involved. 3. Non-controlling interests are measured at their proportionate share of fair value or at an implied fair value calculated based on relevant acquisition details and percentages.

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    1. The document contains accounting information and calculations related to several business acquisitions and combinations. It includes details such as acquisition costs, fair values of assets and liabilities acquired, calculations of goodwill and gains/losses from bargain purchases, and measurements of non-controlling interests. 2. For each acquisition, calculations are shown to determine the acquisition cost, fair value of net assets obtained, resulting goodwill or gain on bargain purchase, and treatment of any non-controlling interests involved. 3. Non-controlling interests are measured at their proportionate share of fair value or at an implied fair value calculated based on relevant acquisition details and percentages.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    62 views3 pages

    Business Combination and Date of Acquisition

    Uploaded by

    cutieaiko
    1. The document contains accounting information and calculations related to several business acquisitions and combinations. It includes details such as acquisition costs, fair values of assets and liabilities acquired, calculations of goodwill and gains/losses from bargain purchases, and measurements of non-controlling interests. 2. For each acquisition, calculations are shown to determine the acquisition cost, fair value of net assets obtained, resulting goodwill or gain on bargain purchase, and treatment of any non-controlling interests involved. 3. Non-controlling interests are measured at their proportionate share of fair value or at an implied fair value calculated based on relevant acquisition details and percentages.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
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    of 3

    1.

    2.









    3.











    4.








    Nova
    Rise
    Acquisition cost
    3,375,000
    1,680,000
    Less: FV of net assets
    2,390,000
    2,065,000
    Goodwill / Gain on BP (RE)
    985,000
    (385,000)



    Star SHE

    4,175,000
    FV of Shares Issued

    5,055,000
    Gain on BP or Negative GW

    385,000
    TSHE

    9,615,000



    Star Assets

    4,500,000
    FV of Acquired assets

    4,805,000
    GW

    985,000
    TA

    10,290,000



    FV of shares

    816,000
    Acqn date fv of CC

    195,000
    Total

    1,011,000
    FV of net assets

    696,450
    GW

    314,550



    Acquisition expenses

    257,200
    Excess of payment over FV of CC

    260,000
    Total expenses

    517,200



    Winner RE before

    750000
    Acquisition expenses

    (218,600)
    Excess of SIC over APIC from issuance
    ( 5,400)
    RE after BC

    526,000



    Winner assets at BV

    5,000,000
    Less: Payments for Acq. Exp . and SIC
    574,000
    Winner assets after BC

    4,426,000
    FV of Getter assets

    2,860,000
    GW (1.35 + .75) (2.86 965)

    205,000
    Total assets

    7,491,000



    Proportionate share of NCI
    (660 87.5) x 20%
    114,500



    NCI shall be measured at the higher of Prop. Share or FV whichever is higher.
    Hehehehehehehehe.












    1. Implied FV of NCI (500 142) / 80% x 20%







    2





    3

    Parent AC
    Prop. Share of NCI
    Total
    Less: FV of NA
    GW

    Parent AC
    FV of NCI
    Total
    Less: FV of net assets
    GW

    Implied FV of NCI (500 137) / 80%













    X 20%







    5.






    Parent AC

    FV of NCI

    Total

    Less: FV of net assets

    GW



    BV of Better Assets Before Stock Acq.
    Payments for Stocks & Acq. Exp.

    BV of assets after Stock Acq.

    FV of Calm assets

    GW

    Total Assets



    Implied FV of NCI (2,580 30) / 85% x 15%











    6.




    2

    Parent AC
    FV of NCI
    Total
    Less: FV of net assets
    GW

    Parent SHE (6,675 125)
    NCI
    TSHE

    Proportionate share of NCI

    Total AC and NCI
    FV of net assets
    GW
    Proportionate share of NCI











    (135 + 48) x 30%




    (135 + 48) x 20%

    89,500

    500,000
    114,500
    614,500
    572,500
    42,000

    523,000
    122,750
    645,750
    572,500
    73,250

    115,750

    500,000
    115,750
    615,750
    572,500
    43,250

    8,750,000
    (2,705,000)
    6,045,000
    3,175,000
    873,000
    10,093,000

    450,000

    2,580,000
    450,000
    3,030,000
    2,157,000
    873,000

    6,550,000
    450,000
    7,000,000

    54,900

    166,000
    (183,000)
    17,000
    36,600








    3.




    7






    8.






    P - SHE

    Gain on BP (136.8 (183 x 80%))

    NCI

    Consolidated TSHE



    GW (243 / 90%) - 183

    P Assets (1.5 243)

    S assets at FV

    Total consolidated assets



    FV of 25% Interest (540 / 60% x 25%)
    Acqn. Cost of 60% interest

    Prop. Share of NCI (920 x 15%)

    Total

    Less: FV of net assets

    GW



    Care Assets After Acq. (225 13,250)
    Charm assets (173,750 2,250)

    GW (222,500 165,000) + 2,250 + 1,250
    Total Assets



    1,410,000
    9,600
    36,600
    1,456,200

    87,000
    1,257,000
    198,000
    1,542,000

    225,000
    540,000
    138,000
    903,000
    920,000
    ( 17,000)

    211,750
    171,500
    61,000
    444,250

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