合并财务报表审计关注(邱)教材.ppt

Write down this Goodwill=purchase cost – FV 1.2 relate to X 3.4 relate to Y 5.6.7 relate to Z * * Background Two entities, A and B, operate in the same industry but in different geographical regions. A acquires a 10% shareholding in B as part of a strategic alliance. The strategic alliance is a binding arrangement. The terms of the alliance provide for B to implement a new production process under the supervision of two managers from A. The managers seconded from A, one of whom is on A’s board, will oversee the selection and recruitment of new staff, the purchase of new equipment, the training of the workforce and the negotiation of new purchase contracts for raw materials. The two managers will report directly to B’s board as well as to A’s. Solution The secondment of managerial personnel can affect the policies and practices of the entity to which the personnel are provided. The entity sending the personnel is in a position to select who is sent and can therefore provide personnel who will promote the sending entity’s interests. It is essential, however, that there is clear evidence that each entity is influenced by the management of the other in order to confirm that significant influence is exercised. The example given of the secondment of a board member and a senior manager from A, and the range of powers available to them with respect to the new production process, provides A with significant influence over B. A should therefore account for its investment in B as an investment in an associate. Background Two entities, A and B, operate in the same industry but in different geographical regions. A acquires a 10% shareholding in B as part of a strategic alliance. The strategic alliance is a binding arrangement. The terms of the alliance provide for B to implement a new production process under the supervision of two managers from A. The managers seconded from A, one of whom is on A’s board, will oversee the selection and recruitment of new staff, the pur