Range Ltd acquired a business for the following consideration: Cash                                                                 $50 000 Land—Carrying amount                                 $90 000                 Fair value                                                        $150 000 Shares in Range Ltd—Fair value $60 000 (Hint: it is the fair value of the consideration that is relevant) The business being acquired had the following assets and liabilities as reported in the balance sheet (there were no contingent liabilities):                 Liabilities              Bank loan                 $50 000 Creditors                                 $30 000                 Assets Plant and equipment $150 000 Motor vehicle $30 000 (the plant and equipment and motor vehicle have fair value of $170 000 and $30 000, respectively) HOW MUCH GOODWILL WAS ACQUIRED?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Range Ltd acquired a business for the following consideration:

  • Cash                                                                 $50 000
  • Land—Carrying amount                                 $90 000

                Fair value                                                        $150 000

  • Shares in Range Ltd—Fair value $60 000

(Hint: it is the fair value of the consideration that is relevant)

The business being acquired had the following assets and liabilities as reported in the balance sheet (there were no contingent liabilities):

                Liabilities             

  • Bank loan                 $50 000
  • Creditors                                 $30 000

                Assets

  • Plant and equipment $150 000
  • Motor vehicle $30 000
  • (the plant and equipment and motor vehicle have fair value of $170 000 and $30 000, respectively)

HOW MUCH GOODWILL WAS ACQUIRED?

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