(c) At 1 June 2006, Router held a 25% shareholding in a film distribution company, Wireless, a public limitedcompany. On 1 January 2007, Router sold a 15% holding in Wireless thus reducing its investment to a 10%holding. Router no longer exercises signifi

题目

(c) At 1 June 2006, Router held a 25% shareholding in a film distribution company, Wireless, a public limited

company. On 1 January 2007, Router sold a 15% holding in Wireless thus reducing its investment to a 10%

holding. Router no longer exercises significant influence over Wireless. Before the sale of the shares the net asset

value of Wireless on 1 January 2007 was $200 million and goodwill relating to the acquisition of Wireless was

$5 million. Router received $40 million for its sale of the 15% holding in Wireless. At 1 January 2007, the fair

value of the remaining investment in Wireless was $23 million and at 31 May 2007 the fair value was

$26 million. (6 marks)

Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.

相似考题

1.4 (a) Router, a public limited company operates in the entertainment industry. It recently agreed with a televisioncompany to make a film which will be broadcast on the television company’s network. The fee agreed for thefilm was $5 million with a further $100,000 to be paid every time the film is shown on the television company’schannels. It is hoped that it will be shown on four occasions. The film was completed at a cost of $4 million anddelivered to the television company on 1 April 2007. The television company paid the fee of $5 million on30 April 2007 but indicated that the film needed substantial editing before they were prepared to broadcast it,the costs of which would be deducted from any future payments to Router. The directors of Router wish torecognise the anticipated future income of $400,000 in the financial statements for the year ended 31 May2007. (5 marks)Required:Discuss how the above items should be dealt with in the group financial statements of Router for the year ended31 May 2007.

2.A user states that the wireless router keeps rebooting while the power to the other equipment stays on. Which of the following should the technician perform to prevent users from rebooting the router?（）A. Change the default administrator passwordB. Change the IP range of the wireless networkC. Hide the SSIDD. Disable WEP

3.Which of the following features on a wireless router maps the private IP address to a public IPaddress?()A. SSIDB. NATC. MAC filteringD. DHCP

4.(d) Additionally Router purchased 60% of the ordinary shares of a radio station, Playtime, a public limited company,on 31 May 2007. The remaining 40% of the ordinary shares are owned by a competitor company who owns asubstantial number of warrants issued by Playtime which are currently exercisable. If these warrants areexercised, they will result in Router only owning 35% of the voting shares of Playtime. (4 marks)Required:Discuss how the above items should be dealt with in the group financial statements of Router for the year ended31 May 2007.

参考答案和解析
正确答案：
(c) The investment in Wireless is currently accounted for using the equity method of accounting under IAS28 ‘Investments in
Associates’. On the sale of a 15% holding, the investment in Wireless will be accounted for in accordance with IAS39. Router
should recognise a gain on the sale of the holding in Wireless of $7 million (Working 1). The gain comprises the following:
(i) the difference between the sale proceeds and the proportion of the net assets sold and
(ii) the goodwill disposed of.
The total gain is shown in the income statement.
The remaining 10 per cent investment will be classified as an ‘available for sale’ financial asset or at ‘fair value through profit
or loss’ financial asset. Changes in fair value for these categories are reported in equity or in the income statement respectively.
At 1 January 2007, the investment will be recorded at fair value and a gain of $1 million $(23 – 22) recorded. At 31 May
2007 a further gain of $(26 – 23) million, i.e. $3 million will be recorded. In order for the investment to be categorised as
at fair value through profit or loss, certain conditions have to be fulfilled. An entity may use this designation when doing so
results in more relevant information by eliminating or significantly reducing a measurement or recognition inconsistency (an
‘accounting mismatch’) or where a group of financial assets and/or financial liabilities is managed and its performance is
evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information
about the assets and/ or liabilities is provided internally to the entity’s key management personnel.
更多“(c) At 1 June 2006, Router held a 25% shareholding in a film distribution company, Wireless, a public limitedcompany. On 1 January 2007, Router sold a 15% holding in Wireless thus reducing its investment to a 10%holding. Router no longer exercises signifi”相关问题

  • 第1题：

    You install a new hardware router that provides wireless network connectivity between your computer and the Internet. You connect to the router by using a wireless network adapter.Your computer is able to access the Internet but is unable to discover other computers in the local wireless network.You need to configure the wireless connection to allow your computer to discover other computers.What should you do?（）

    A.A

    B.B

    C.C

    D.D


    参考答案：A

  • 第2题：

    Which of the following commands on the wireless interface of a cisco 3845 integrated service router allows the ssid to broadcast？（）

    • A、router（config-ssid）# enable
    • B、router（config-ssid）# advertise
    • C、router（config-ssid）# broadcast
    • D、router（config-ssid）# guest-mode

    正确答案:D

  • 第3题：

    Which of the following commands on the wireless interface of a Cisco 3845 Integrated Services Routerallows the SSID to broadcast？（）

    • A、router （config-ssid）# enable
    • B、router （config-ssid）# advertise
    • C、router （config-ssid）# broadcast
    • D、router （config-ssid）# guest-mode

    正确答案:D

  • 第4题：

    A（）is a special type of parent company that exercises little operating control over the subsidiary，merely“holding”its stock as an investment.

    • A、Public company
    • B、holding company
    • C、firm
    • D、conglomerate

    正确答案:B

  • 第5题：

    When is it necessary to use a public IP address on a routing interface?（）

    • A、Connect a router on a local network.
    • B、Connect a router to another router.
    • C、Allow distribution of routes between networks.
    • D、Translate a private IP address.
    • E、Connect a network to the Internet.

    正确答案:E

  • 第6题：

    Which of the following features on a wireless router maps the private IP address to a public IPaddress?（）

    • A、SSID
    • B、NAT
    • C、MAC filtering
    • D、DHCP

    正确答案:B

  • 第7题：

    Mike, a technician, is installing a wireless router for a client. Which of the following is MOST important when installing a wireless router?（）

    • A、Location
    • B、DCPA
    • C、SSID
    • D、Number of client machines

    正确答案:A

  • 第8题：

    Which of the following is used to deny or allow access to a wireless router network?（）

    • A、SSID
    • B、SNMP
    • C、IMAP
    • D、MAC filtering

    正确答案:D

  • 第9题：

    单选题
    A company has implemented a wireless network for its employees. Since implementing the newnetwork， individuals have been receiving duplicate IP addresses causing network issues.  Which of the following would resolve this issue？ （）
    A

     Add another wireless access point.

    B

     Add another DHCP server.

    C

     Disable the wireless DHCP server.

    D

     Change the default gateway of the wireless router.


    正确答案： B
    解析： 暂无解析

  • 第10题：

    单选题
    A（）is a special type of parent company that exercises little operating control over the subsidiary，merely“holding”its stock as an investment.
    A

    Public company

    B

    holding company

    C

    firm

    D

    conglomerate


    正确答案： D
    解析： 暂无解析

  • 第11题：

    单选题
    For a router to obtain a certificate from a CA， what is the first stepof the certificate enrollment process？（）
    A

     the router generates a certificate request and forwards it tothe CA

    B

     the router generates an RSA key pair

    C

     the router sends its public key to the CA

    D

     the CA sends its public key to the router

    E

     the CA verifies the identity of the router

    F

     the CA generates a certificate request and forwards it to the router


    正确答案： B
    解析： 暂无解析

  • 第12题：

    单选题
    A company has implemented a wireless network for its employees. Since implementing the new network, individuals have been receiving duplicate IP addresses causing network issues. Which of the following would resolve this issue?（）
    A

    Add another wireless access point.

    B

    Add another DHCP server.

    C

    Disable the wireless DHCP server.

    D

    Change the default gateway of the wireless router


    正确答案： D
    解析： 暂无解析

  • 第13题：

    When is it necessary to use a public IP address on a routing interface?()

    A. Connect a router on a local network.

    B. Connect a router to another router.

    C. Allow distribution of routes between networks.

    D. Translate a private IP address.

    E. Connect a network to the Internet.


    参考答案：E

  • 第14题：

    For a router to obtain a certificate from a CA， what is the first stepof the certificate enrollment process？（）

    • A、 the router generates a certificate request and forwards it tothe CA
    • B、 the router generates an RSA key pair
    • C、 the router sends its public key to the CA
    • D、 the CA sends its public key to the router
    • E、 the CA verifies the identity of the router
    • F、 the CA generates a certificate request and forwards it to the router

    正确答案:B

  • 第15题：

    Which explanation describes a wireless client IGMP multicast join request using a Cisco Unified Wireless Network v5.2 architecture of AP to WLAN controller?（）

    • A、passed by the AP to its connected switch and then forwarded directly to the connected router，which  creates an MGID table entry
    • B、passed by the AP to the WLAN controller and then forwarded to the source PIM-enabled router，which  creates an MGID table entry
    • C、passed by the AP to the WLAN controller， which creates an MGID table entry before forwarding to the  directly connected PIM-enabled router
    • D、passed by the AP to its connected switch and then forwarded to the rendezvous point router，which  creates an MGID table entry

    正确答案:C

  • 第16题：

    Which of the following should be configured on a wireless router to enhance security? (Select TWO).（）

    • A、Disable DHCP
    • B、Change wireless channel
    • C、Disable SSID broadcasting
    • D、Change the default username and password
    • E、Use a static IP address

    正确答案:C,D

  • 第17题：

    Why is NTP an important component when implementing IPSec VPN in a PKI environment？（）

    • A、 To ensure the router has the correct time when generating its private/public key pairs.
    • B、 To ensure the router has the correct time when checking certificate validity from the remote peers
    • C、 To ensure the router time is sync with the remote peers for encryption keys generation
    • D、 To ensure the router time is sync with the remote peers during theDH exchange
    • E、 To ensure the router time is sync with the remote peers when generating the cookies during IKE phase 1

    正确答案:B

  • 第18题：

    A user states that the wireless router keeps rebooting while the power to the other equipment stays on. Which of the following should the technician perform to prevent users from rebooting the router?（）

    • A、Change the default administrator password
    • B、Change the IP range of the wireless network
    • C、Hide the SSID
    • D、Disable WEP

    正确答案:A

  • 第19题：

    A company has implemented a wireless network for its employees. Since implementing the new network, individuals have been receiving duplicate IP addresses causing network issues. Which of the following would resolve this issue?（）

    • A、Add another wireless access point.
    • B、Add another DHCP server.
    • C、Disable the wireless DHCP server.
    • D、Change the default gateway of the wireless router

    正确答案:C

  • 第20题：

    You install a new hardware router that provides wireless network connectivity between your computer and the Internet. You connect to the router by using a wireless network adapter. Your computer is able to access the Internet but is unable to discover other computers in the local wireless network.  You need to configure the wireless connection to allow your computer to discover other computers.  What should you do？（）

    • A、Configure the network category of your wireless network connection to Private.
    • B、Configure the network category of your wireless network connection to Public.
    • C、Configure the TCP/IP packet filtering on the wireless network connection.
    • D、Configure the wireless network connection with the appropriate authentication to the router.

    正确答案:A

  • 第21题：

    单选题
    You install a new hardware router that provides wireless network connectivity between your computer and the Internet. You connect to the router by using a wireless network adapter. Your computer is able to access the Internet but is unable to discover other computers in the local wireless network.  You need to configure the wireless connection to allow your computer to discover other computers.  What should you do？（）
    A

    Configure the network category of your wireless network connection to Private.

    B

    Configure the network category of your wireless network connection to Public.

    C

    Configure the TCP/IP packet filtering on the wireless network connection.

    D

    Configure the wireless network connection with the appropriate authentication to the router.


    正确答案： A
    解析： 暂无解析

  • 第22题：

    单选题
    When is it necessary to use a public IP address on a routing interface?（）
    A

    Connect a router on a local network.

    B

    Connect a router to another router.

    C

    Allow distribution of routes between networks.

    D

    Translate a private IP address.

    E

    Connect a network to the Internet.


    正确答案： E
    解析： 暂无解析

  • 第23题：

    多选题
    Which of the following should be configured on a wireless router to enhance security? (Select TWO).（）
    A

    Disable DHCP

    B

    Change wireless channel

    C

    Disable SSID broadcasting

    D

    Change the default username and password

    E

    Use a static IP address


    正确答案： B,E
    解析： 暂无解析

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