Entity A acquired 75% of the outstanding voting shares of Entity B for P1,800,000. On the acquisition date, Entity B's identifiable assets and liabilities have fair values of P4,000,000 and P1,600,000, respectively. Additional information: Entity A replaces Entity B as a guarantor on a loan of a third party. As of the acquisition date, the third party has defaulted on the loan. However, because negotiations for debt restructuring are ongoing with the lender and the Entity strongly believes that the lender will agree to the proposed terms, no provision was recognized. The fair value of the guarantee is P200,000. Entity A chose to measure the non-controlling interest at the NCI's proportionate share in the acquiree's net identifiable assets.   Requirement: Compute for the goodwill.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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  1. Entity A acquired 75% of the outstanding voting shares of Entity B for P1,800,000. On the acquisition date, Entity B's identifiable assets and liabilities have fair values of P4,000,000 and P1,600,000, respectively.

Additional information:

  • Entity A replaces Entity B as a guarantor on a loan of a third party. As of the acquisition date, the third party has defaulted on the loan. However, because negotiations for debt restructuring are ongoing with the lender and the Entity strongly believes that the lender will agree to the proposed terms, no provision was recognized. The fair value of the guarantee is P200,000.
  • Entity A chose to measure the non-controlling interest at the NCI's proportionate share in the acquiree's net identifiable assets.

 

Requirement: Compute for the goodwill.

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