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Professional Accounting Education Provided by Academy of Professional Accounting (APA) Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 ACCA P2 Corporate reporting(INT.) Chapter 2 6/14 Q1 ACCA Lecturer: Roy Wang ACCA Research Institute

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Page 1: ACCA P2 · (ii) ot equity were $6 mi lion at tne date ot acquisition. The excess ot the tair value ot the identifiable net assets at acquisition IS due to non-depreciable land

Professional Accounting Education

Provided by Academy of Professional Accounting (APA)

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

ACCA P2 Corporate reporting(INT.)

Chapter 2 6/14 Q1

ACCA Lecturer: Roy Wang

ACCA Research Institute

Page 2: ACCA P2 · (ii) ot equity were $6 mi lion at tne date ot acquisition. The excess ot the tair value ot the identifiable net assets at acquisition IS due to non-depreciable land

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 2

06/14 Q1 Marchant

Page 3: ACCA P2 · (ii) ot equity were $6 mi lion at tne date ot acquisition. The excess ot the tair value ot the identifiable net assets at acquisition IS due to non-depreciable land

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 3

06/14 Q1 Marchant

Page 4: ACCA P2 · (ii) ot equity were $6 mi lion at tne date ot acquisition. The excess ot the tair value ot the identifiable net assets at acquisition IS due to non-depreciable land

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 4

06/14 Q1 Marchant

Page 5: ACCA P2 · (ii) ot equity were $6 mi lion at tne date ot acquisition. The excess ot the tair value ot the identifiable net assets at acquisition IS due to non-depreciable land

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 5

06/14 Q1 Marchant

Page 6: ACCA P2 · (ii) ot equity were $6 mi lion at tne date ot acquisition. The excess ot the tair value ot the identifiable net assets at acquisition IS due to non-depreciable land

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 6

06/14 Q1 Marchant

Page 7: ACCA P2 · (ii) ot equity were $6 mi lion at tne date ot acquisition. The excess ot the tair value ot the identifiable net assets at acquisition IS due to non-depreciable land

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 7

06/14 Q1 Marchant

Page 8: ACCA P2 · (ii) ot equity were $6 mi lion at tne date ot acquisition. The excess ot the tair value ot the identifiable net assets at acquisition IS due to non-depreciable land

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 8

06/14 Q1 Marchant

Page 9: ACCA P2 · (ii) ot equity were $6 mi lion at tne date ot acquisition. The excess ot the tair value ot the identifiable net assets at acquisition IS due to non-depreciable land

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 9

06/14 Q1 Marchant

Page 10: ACCA P2 · (ii) ot equity were $6 mi lion at tne date ot acquisition. The excess ot the tair value ot the identifiable net assets at acquisition IS due to non-depreciable land

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 10

06/14 Q1 Marchant

Page 11: ACCA P2 · (ii) ot equity were $6 mi lion at tne date ot acquisition. The excess ot the tair value ot the identifiable net assets at acquisition IS due to non-depreciable land

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 11

06/14 Q1 Marchant

Page 12: ACCA P2 · (ii) ot equity were $6 mi lion at tne date ot acquisition. The excess ot the tair value ot the identifiable net assets at acquisition IS due to non-depreciable land

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 12

06/14 Q1 Marchant

Page 13: ACCA P2 · (ii) ot equity were $6 mi lion at tne date ot acquisition. The excess ot the tair value ot the identifiable net assets at acquisition IS due to non-depreciable land

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 13

06/14 Q1 Marchant

Page 14: ACCA P2 · (ii) ot equity were $6 mi lion at tne date ot acquisition. The excess ot the tair value ot the identifiable net assets at acquisition IS due to non-depreciable land

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 14

06/14 Q1 Marchant

Page 15: ACCA P2 · (ii) ot equity were $6 mi lion at tne date ot acquisition. The excess ot the tair value ot the identifiable net assets at acquisition IS due to non-depreciable land

Professional Accounting Education

Provided by Academy of Professional Accounting (APA) ACCA Research Institute


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