（财会考证）ACCACAT考试F6税务主观题练习-2.docx

ACCACAT考试F7财务报告主观题练习 1、Section A暂缺 Section B – ALL THREE questions are compulsory and MUST be attempted On 1 October 2015, Zanda Co acquired 60% of Medda Co’s equity shares by means of a share exchange of one new share in Zanda Co for every two acquired shares in Medda Co. In addition, Zanda Co will pay a further $0·54 per acquired share on 30 September 2016. Zanda Co has not recorded any of the purchase consideration and its cost of capital is 8% per annum. The market value of Zanda Co’s shares at 1 October 2015 was $3·00 each. The summarised statements of financial position of the two compa